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Case Number of the immediately preceding lawsuit
Daegu High Court 2013Nu1486 (2014.04)
Case Number of the previous trial
The early 2012Gu521
Title
The disposition that considers the transfer of the instant land and buildings as the supply of goods not the transfer of business and imposes value-added tax on the Plaintiff is legitimate.
Summary
(1) The savings bank, the purchaser of which is the principal purpose of the instant sales contract, appears to use the building from the beginning to the original purpose of the instant sales contract. Therefore, it is difficult to view that the entire building of this case is identical to the Plaintiff’s business that used the lease business, and thus, it cannot be viewed as transferring the business.
Related statutes
Article 6 (6) 2 of the former Value-Added Tax Act
Cases
2014du7657 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
The AA
Defendant-Appellee
Head of Dong Daegu Tax Office
Judgment of the lower court
Daegu High Court Decision 2013Nu1486 Decided April 4, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The appeal filed by the appellant does not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period. Accordingly, the appeal is dismissed in accordance with Article 8 of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appeal, and the costs of appeal are assessed against the losing party. It