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Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-22886 ( November 24, 2017)
Title
(C) A taxpayer may not be deemed a comprehensive transfer of the business that the taxpayer transfers the real property.
Summary
Transfer of real estate by a taxpayer is not a comprehensive transfer of business but a transfer of inventory goods.
Related statutes
Article 9 (Supply of Goods)
Cases
2017Du73822 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff
○ ○
Defendant
○ Head of tax office
Imposition of Judgment
on October 29, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per