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(영문) 대법원 2016. 01. 14. 선고 2015두53091 판결

원고의 이 사건 거래가 사업의 포괄적 양도·양수에 해당하는지 여부[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court-2015-Nu-1101 ( January 17, 2015)

Case Number of the previous trial

Examination-2014-Supplementary -072 (Law No. 29, 2014)

Title

Whether the Plaintiff’s instant transaction constitutes a comprehensive transfer and acquisition of business

Summary

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.

Related statutes

Article 6 of the former Value-Added Tax Act, which is paid under Article 17 of the former Value-Added Tax Act

Cases

Supreme Court Decision 2015Du53091 Decided revocation of Disposition of Imposition of Value-Added Tax

Plaintiff

00

Defendant

000 director of the tax office

Conclusion of Pleadings

Daejeon High Court Decision 2015Nu11101 Decided September 17, 2015

Imposition of Judgment

on 14, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

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