(심리불속행) 폐업전 양도에 해당하므로 재화의 공급에 해당함[국승]
Daejeon High Court (Cheongju)-2018-Nu1238 ( October 16, 2019)
(ps) The supply of goods constitutes a transfer prior to closure of business.
(1) Where any legal cause, such as a contract to determine the value of the supplied goods, occurs prior to the closure of business, the supply time under the Value-Added Tax Act constitutes the supply prior to the closure of business even if the time of supply is determined after the cessation of business, and there is no ground to view that the business identity
Article 4 of the Value-Added Tax Act
2019Du32924 Disposition to revoke the imposition of value-added tax.
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Head of Chungcheong Tax Office
Daejeon High Court (Cheongju) 2018Nu1238 ( October 16, 2019)
May 16, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition