The meaning of business transfer not deemed the supply of goods under Article 6 (6) of the Value-Added Tax Act and Article 17 (2) of the Enforcement Decree of the same Act.

Pursuant to Article 6 (6) of the Value-Added Tax Act and Article 17 (2) of the Enforcement Decree of the same Act, the term "transfer of business not deemed the supply of goods" means the comprehensive transfer of property for business, human facilities, rights, and duties, etc. including property for business, and the replacement of only the managing body while maintaining the identity

Article 6 (6) of the Value-Added Tax Act, Article 17 (2) of the Enforcement Decree thereof

Dongyang Fire and Marine Insurance Co., Ltd., Law Firm Han-dong Law Office, Attorneys Lee Tae-hee et al., Counsel for defendant-appellant

Head of Mapo Tax Office

Seoul High Court Decision 85Gu61 delivered on August 28, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, the court below determined that the plaintiff, a corporation operating various insurance business and real estate rental business, etc. incidental thereto, purchased 16.3 square meters on the 9th floor above the 1,400,000 won (including value-added tax 71,412,578 won as to the building portion) under the above 486.14 square meters and its 116.3 square meters above the 9th floor above the 1,401, which it provided by the non-party for real estate rental business from the non-party on August 3, 1983 to use it as Busan branch office's office's office's house, and that the non-party's 1,400,000 won and 116.3 square meters above the 1,486.14th unit of the above building and the 315th unit of the above 7th unit of business should be considered as the non-party's comprehensive acquisition of the 30th unit of the above 4th unit of the building.

In light of the records, the above recognition and judgment of the court below are acceptable, and there is no error of law such as misconception of facts or misapprehension of legal principles due to violation of the rules of evidence or incomplete deliberation, such as the theory of lawsuit.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)