Seoul High Court 2012Nu11463 (Law No. 18, 2011)

Early High Court Decision 201J 2268 (Law No. 19, 2011)

(ps) The burden of proving the transfer of the business not deemed the supply of the goods shall be borne by the person liable for duty payment.

In order to constitute a transfer of a business that does not constitute a supply of goods, the business must be separated from the business entity and can be recognized as a social independence as an organic combination of human and physical facilities, and the fact that the business is not a simple physical facility but a organic combination is not a real facility, the burden of proof for the cause of the tax disability in value-added tax is imposed on the taxpayer.

Article 6 of the Value-Added Tax Act

2012Du18790 Revocation of Disposition of Imposition of Value-Added Tax

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Head of Sungnam Tax Office

Seoul High Court Decision 2012Nu11463 Decided July 18, 201

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

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 will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final