사정상 영업권의 평가, 거래처와 사업상 비밀의 이전이 없어도 사업양도 해당.[국패]
Busan High Court-2015-Nu11304 (Law No. 16, 2016)
Cho Jae-2014-Divisions-78 ( November 04, 2014)
The business is transferred even if there is no evaluation of business rights or transfer of business secrets with the business partner in light of circumstances.
(2) The instant transaction does not constitute the transfer of business on the ground that the instant transaction did not constitute the transfer of business, on the ground that the contract did not include the evaluation of business rights or the transfer of business secrets with the customer.
Article 6 of the Value-Added Tax Act, provision of security, transfer of business and payment of taxes in kind under Article 17 of the Enforcement Decree of the same Act.
Supreme Court Decision 2016Nu38945 Decided revocation of Disposition imposing Value-Added Tax
LAA
BB Director of the Tax Office
Busan High Court (Seoul High Court) 2015Nu11304 decided April 20, 2016
July 14, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of