The cessation of real estate sales business;

The closure of real estate sales business shall be substantially determined regardless of whether registration is reported under law, and the closure date of the real estate sales business of this case shall be the settlement date of the purchase price.

The contents of the decision shall be the same as attached.

Daejeon District Court Decision 98Gu1834 delivered on December 28, 1998

1. The appeal is dismissed. 2. The costs of the appeal are assessed against the defendant.

(1) The reasoning of the judgment of a party member is as follows: "No. 11 of the Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 15968 of Dec. 31, 1998)"; "No. 3 of the 14 of the 1998" (amended by Presidential Decree No. 5032 of Dec. 29, 1995), and "the Act No. 5032 of Dec. 29, 1995"; and "the Act No. 5032 of Dec. 29, 1995" are as stated in the reasoning of the judgment of the court below in addition to the supplementary statement as to the cessation of real estate sales business, which is the major issue of the instant case, and therefore, it is cited

을 제8호증의 1,2, 을 제9호증의 각 기재 및 변론의 전취지를 보태어 보면, 원고는 1992. 10. 24. ㅇㅇ ㅇ구 ㅇㅇ동 ㅇㅇ의 3, 4 대지상에 신축한 5층 여관 및 점포 건물의 소유권보존등기를 마치고, 1992. 11. 11. 자신의 명의로 사업자등록을 마친 후 ㅇㅇ장여관을 운영하여 오다가 1994. 9. 27. 이를 소외 김ㅇㅇ, 황ㅇㅇ 등에게 임대하였던 사실이 인정된다.

In light of the facts acknowledged by the court below, although real estate transactions were conducted three times during two years prior to the transfer of this case in a short period, the above five-story in inn and store buildings were directly operated for two years and sold again for one year or more, and there was only real estate transactions between them. The above five-story inn and store buildings can not be seen as the supply of goods with continuity and repetition for profit purposes, in light of such time intervals, operating circumstances of inn andn, recovery and form of real estate transactions, etc.

Furthermore, the closure of real estate sales business should be substantially determined regardless of registration or reporting under the law, and as seen earlier, insofar as the transfer of the above inn and store is not deemed to have been made as part of the previous real estate sales business, the Plaintiff’s real estate sales business was closed. Thus, the Plaintiff’s closure date of real estate sales business shall be the settlement date of the real estate sales price of this case.

2. If so, the judgment of the court below is justified, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

June 18, 1999