The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

The business under Article 42(1) of the Commercial Act refers to a functional asset as an organic integration organized for a certain business purpose. The term "functional asset as an organic integration" refers to a functional asset that constitutes a business and its factual relationship with both tangible and intangible property and economic value functions as the source of profit, and the source of profit that systematically combines as such, serves as the source of profit, and the source of profit becomes an object of transaction like one goods. Thus, whether a business transfer exists should be determined depending on whether the transferee continues to engage in the business activity such as the transferor, which is performed by the transferor after the transferee transferred the functional asset as the source of profit systematically organized.

(2) On July 22, 2005, the court below held that the defendant acquired the right to use the gas station of this case, which is the most important business property of the gas station of this case, from C, not the defendant acquired the right to use the gas station of this case from C, based on an independent lease agreement with F, the owner of the building of this case and the lessor, and that the defendant continued to operate the gas station of this case under the same trade name as C was operated by C. The business transfer agreement between the defendant and C on the gas station of this case was entered into, and according to the contract, the defendant could not be deemed to have received the transfer of the gas station of this case, which is the functional property of the profit source organicly organized from C from the corporation of this case, as a whole, on the ground that the defendant acquired the business of the gas station of this case from C, under the premise that Article 42 of the Commercial Act against the defendant.