점포에 관한 임차권 등 권리일체의 양도는 재화의 공급에 해당함[국승]
Seoul Administrative Court 2010Guhap7574 ( October 24, 2010)
The transfer of a right, such as the right of lease, in respect of a store, constitutes the supply of goods.
The transfer price of intangible property value, such as business advantages according to the location of facilities and stores attached to the lease, store or contributed for business, shall be the supply of the right with property value and shall be subject to the object of the value-added tax.
The contents of the decision shall be the same as attached.
쇠鹬 쇠지鹬 3000 쇠지지지지 3000 지지지지지지지지지 3000
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 defendant's imposition of value-added tax of KRW 47,810,000 against the plaintiff on August 5, 2009 shall be revoked.
쇠지지지지 3000 지지지지지지 3000 지지지지지지지지지지 3000
The reason for the judgment of the first instance is reasonable, and therefore, it is cited by the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim seeking the revocation of the disposition of this case is unlawful, and it is dismissed as it is without merit, and the judgment of the court of first instance is justified as it is so decided as per Disposition. The plaintiff's appeal is dismissed.