Title

A return in kind of equity shares of joint business operators (a judgment of non-psyching trial)

Summary

The return of equity shares in joint business operators shall constitute the supply of goods.

Related statutes

Article 6 of the Value-Added Tax Act

Text

The appeal is dismissed.

Reasons

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent