Seoul High Court 2011Nu1865 (Law No. 29, 2011)

Early High Court Decision 2010Du1105 (Law No. 24, 2010)

(In the event that a real estate sales businessman temporarily leases a building and transfers it, the disposition of imposition shall not be deemed a comprehensive business transfer, and the disposition of imposition is lawful.

(C) If a real estate sales businessman is a real estate sales businessman and a real estate sales businessman is a real estate sales businessman who temporarily leases a building after constructing a new building, the disposition of imposition is legitimate on the ground that it does not constitute a comprehensive transfer that does not constitute a supply of goods.

Article 6 of the Value-Added Tax Act

2011Du18717 Revocation of Disposition of Imposition of Value-Added Tax

XX

The superintendent of the tax office

Seoul High Court Decision 2011Nu1865 Decided June 29, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing the final appeal by judgment