Seoul High Court 2010Nu21275 ( December 16, 2010)

(C) The transfer of a right, such as the right of lease, to a store, falls under the supply of goods.

The transfer price of intangible property value, such as business advantages according to the location of the facilities and the stores attached to the right of lease and the store or provided for the business, shall be deemed to be subject to the imposition of value-added tax, which is the supply of the right of property value.

2011Du230 Revocation of Disposition of Imposing Value-Added Tax

○ Kim

○ Head of tax office

The Seoul High Court Decision 2010Nu21275 Decided December 16, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see