사업용 부동산의 공급가액에 대하여는 재화의 공급이 아닌 사업의 양도로 볼 수 있는지 여부[국승]
Cheongju District Court Decision 2013Guhap1763 Decided March 20, 2014
The early 2013 Before 3573
Whether the value of supply of real estate for business use may be deemed a transfer of business other than the supply of goods.
The key issue is that the plaintiff's business was transferred to the transferee to run a real estate rental business, and thus, the case of the disposition imposing value-added tax tables is justifiable.
Daejeon High Court Decision 2014Nu11227
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Head of Cheongju Tax Office
Cheongju District Court Decision 2013Guhap1763 Decided March 20, 2014
November 19, 2014
December 17, 2014
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of value-added tax of KRW 390,162,610 against the Plaintiff on May 1, 2013 by the Defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on the instant case is as stated in the reasoning of the judgment of the first instance court, and therefore, it is acceptable to recognize that the remaining captain had the Plaintiff operate the instant age club business as the assignee’s representative, on April 30, 2012, on the ground that Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and the main text of Article 420 of the Civil Procedure Act are cited as it is (a). (b) The grounds for the plaintiff’s assertion in the trial do not differ from the contents already asserted by the plaintiff in the first instance court, and the testimony of Gap’s evidence Nos. 18 and Gap’s evidence No. 21 submitted in the trial at the trial, and the transferee
2. Conclusion
Therefore, the judgment of the first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.