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(영문) 서울중앙지방법원 2015.04.21 2014가합550494

청구이의

Text

1. The defendant's case of the Seoul Central District Court 2012Gahap46182 against the plaintiff is the transfer price of inventory assets and value added tax.

Reasons

1. Basic facts

A. (1) On December 28, 201, the Plaintiff entered into a contract for the transfer of business (hereinafter “instant contract”) with the Defendant (i.e., the Plaintiff’s trade name prior to the change: Innice Co., Ltd.); (ii) the Defendant’s partial and partial liabilities related to the development and sale of security software; (iii) the delegation and employment relationship between executives and employees; and (iv) other rights and obligations-related business assets to be transferred in KRW 4 billion.

The main contents of the instant contract are as follows. ① The acquisition by transfer of the instant contract under Article 2 (Reference Date of Acquisition by Transfer) (1) The acquisition by transfer of the instant contract is to be transferred from the transferor to the assignee at the time of transfer from the transferor (specificly, the date when the Company and the assignee enter into a new contract or obtained the consent of the Company on the transfer of a new contract, and may be otherwise determined by agreement of the parties; hereinafter referred to as “Reference Date of Business Acquisition by Transfer”).

(2) On the basis of the date of the transfer and acquisition of all kinds of business and transactions (including rights and obligations) related to the project, the name and the result (including rights and obligations) of the transferor will be attributed to the transferor before the date of the transfer and acquisition of the business, and thereafter to the transferee, respectively. < Amended by Presidential Decree No. 3 (Subject of the transfer and acquisition) ① The transferor is listed in Appendix 3 (Specific Details No. 4).

(A) transfer to the assignee any equipment, intellectual property, and software (hereinafter collectively referred to as “acquisitionable subject matter”) as described therein, as a whole.

(3) With respect to the items of obligations listed in the separate 5 acquisition obligation list, the transferee shall have the number of successors to the amount equal to the amount as of the base date of transfer and acquisition, and shall have them discharged from the transferor.

provided that the transferee has the obligation or obligation in respect of which he has succeeded.