(심리불속행) 포괄적 사업 양도에 해당되는지 여부[기각]
Gwangju High Court-2014-Nu-6103 ( October 22, 2015)
(ps) Whether it constitutes a comprehensive business transfer
(main point of original trial) Since the rights and obligations are not comprehensively succeeded to, it does not constitute a comprehensive business transfer.
Article 6 of the Value-Added Tax Act
Supreme Court-2015-Du-38061 ( October 29, 2015)
○ Stock Company
○ Head of tax office
Gwangju High Court Decision 2014Nu6103 Decided December 22, 2015
2015.05.29
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition