1. On June 7, 2013, the Defendant imposed value-added tax of KRW 957,427,270 on the Plaintiff for the first year of 2008.

Details of the disposition

Until May 2008, the Plaintiff operated cable broadcasting business to provide subscribers with broadcasting services using the cable broadcasting transmission line which was voluntarily published in some areas of Chuncheon-si by the name of “B.”

On April 8, 2008, the Plaintiff entered into a cable broadcasting transfer agreement with C Co., Ltd. (hereinafter “C”) with a transfer value of KRW 5.75 billion (hereinafter “instant transfer agreement”). On May 28, 2008, the Plaintiff received the transfer value from C on May 28, 2008.

The Defendant determined that the transfer contract of this case does not constitute “transfer of business” under Article 6(6)2 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010) and Article 17(2) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 22043, Feb. 18, 2010) on the ground that the Plaintiff excluded real estate (land and buildings), vehicles, and some machinery and equipment possessed by the Plaintiff’s assets from transfer subject to transfer, and that employees did not succeed to C, and that the transfer contract of this case does not constitute “transfer of business” under Article 6(6)2 of the former Value-Added Tax Act and Article 17(2) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 22043, Jun. 7, 2013).

(hereinafter “instant taxation disposition”). On August 29, 2013, the Plaintiff appealed to the instant taxation disposition, and filed a tax appeal with the Tax Tribunal. On September 17, 2014, the Tax Tribunal rendered a decision to dismiss a tax appeal.

[Ground of recognition] Gap evidence Nos. 1, 2, and 3 and there is no dispute. The plaintiff asserted the purport of the whole argument as to the purport of the whole argument, transferred to C core assets for conducting cable broadcasting business, i.e., transmission and reception equipment, and right to benefit from the collection of management fees and viewing fees to 23,856 households owned by the plaintiff. Thus, since the operator of cable broadcasting business operated by the plaintiff was changed to C, the plaintiff's main body of cable broadcasting business was changed to C.