원고의 이 사건 거래가 사업의 포괄적 양도·양수에 해당하는지 여부[국승]
Daejeon High Court-2015-Nu-1101 ( January 17, 2015)
Examination-2014-Supplementary -072 (Law No. 29, 2014)
Whether the Plaintiff’s instant transaction constitutes a comprehensive transfer and acquisition of business
Since the transfer of the building of this case constitutes a taxable transaction and constitutes a comprehensive transfer and acquisition of business, the defendant's disposition is legitimate.
Article 6 of the former Value-Added Tax Act, which is paid under Article 17 of the former Value-Added Tax Act
Supreme Court Decision 2015Du53091 Decided revocation of Disposition of Imposition of Value-Added Tax
00
000 director of the tax office
Daejeon High Court Decision 2015Nu11101 Decided September 17, 2015
on 14, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per
on 14, 2016