1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the court’s explanation concerning this case is as follows, except where the plaintiff added a judgment on the argument that is newly made at the trial of the court of first instance, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. The Plaintiff asserts that, at the time of the transfer of the instant house, even if the identity of the transferor and transferee’s business is not maintained in the regulations, books, etc. published by the National Tax Service at the time of the transfer of the instant house, it shall be deemed that the transfer of the business is regarded as the transfer of the business, and thus, it shall be regarded as the transfer of the business. From October 2010 to October 2010, the Plaintiff arbitrarily changed the business identity from the National Tax Service to regard the transfer of the business

As seen earlier, the transfer of the instant house does not correspond to the transfer of a business that can be recognized as an organic combination of human and physical facilities, regardless of the difference between the Plaintiff and D’s business and its social independence, but is merely a mere supply of goods made as part of the act of newly-built housing sales. Thus, the Plaintiff’s assertion that differs from this premise is unacceptable.

3. In conclusion, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.