Suwon District Court 2012Guhap1588 ( October 12, 2012)

early 201J 3145 ( November 10, 201)

The imposition of value-added tax on the transfer of store business rights is legitimate.

(1) Since the Plaintiff owned 1/2 of the store business right and transferred it to the non-party company and received the price from the non-party company, the disposition imposing the value-added tax on the transfer of the store business right is legitimate.

Article 1 of the Value-Added Tax Act and Article 48 of the Enforcement Decree thereof.

2012Nu33104. Revocation of the imposition of value-added tax

AA

Head of Si Tax Office

Suwon District Court Decision 2012Guhap1588 Decided October 12, 2012

July 2, 2013

August 23, 2013

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 for the first period of August 18, 201 against the Plaintiff on August 18, 201 is revoked.

1. Quotation of judgments of the first instance;

The reasoning of this court's explanation concerning this case is as follows: The second part of the second part of the judgment of the court of first instance is the "retailing agency", and the second part "the second part" of the second part is the "the first part" of the judgment of the court of first instance, and the second part is the same as the reasoning of the judgment of the court of first instance, so it is cited in accordance with Article 8 (2) of the r Administrative Litigation Act and the main part of Article 420 of the Civil Procedure Act.

2. Conclusion

Thus, the plaintiff's claim seeking the cancellation of the disposition of this case should be dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.