Early High Court Decision 2011J 0476 (Law No. 19, 2011)

It is recognized that the goodwill is transferred along with the fixed assets for business.

In light of the fact that the transferor transfers all business information and business rights to the transferee under the comprehensive transfer and acquisition contract with the contents of transferring all of the land for factory and buildings and facilities, it is legitimate to regard the remainder after deducting the transfer price of land, buildings, leases, and tangible assets from the total transfer price as business rights price, in light of the fact that

2011Guhap4972 Revocation of Disposition of Imposing capital gains tax

CivilAA

Deputy Director of the Tax Office

May 10, 2012

May 31, 2012

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of KRW 000 on November 9, 2010 against the Plaintiff of KRW 200 for the transfer income tax of KRW 100 for the year 2009 is revoked (it is apparent that “the date stated in the amendment of the purport of the claim is a clerical error).

1. Details of the disposition;

A. On October 30, 2009, the Plaintiff transferred 1/2 of the shares of 00 factory sites 1,683.1m2 of the DD 00 m2 and machinery, etc. located in the 000-dong factory building No. 867.1m2 and the above factories (hereinafter “instant factory”) to the NaBB2 Entertainment Co., Ltd. (Representative RedCC) in total, KRW 000.

B. On December 3, 2009, the Plaintiff reported and paid the transfer income tax of KRW 000 to the Defendant on December 3, 2009 by making the transfer value of the land and the building on the ground (=land 000 won + building 000 + lease deposit amount of KRW 000) during the instant factory.

C. On November 9, 2010, the Defendant: (a) on the part of the Plaintiff; (b) on the part of the Plaintiff at the time the Plaintiff reported and paid the transfer income tax; (c) on the part of the Plaintiff, the transfer value of machinery, equipment, etc. excluding the transfer value of the instant factory; and (d) on the part of the Plaintiff’s account books, etc., the transfer value of machinery, tools, tools, equipment, etc. for which the existence was confirmed by the Plaintiff was confirmed is KRW 000 calculated on the basis of their acquisition value; and (c) on the part of the Plaintiff, the Plaintiff determined and notified the transfer income tax of KRW 00 for the transfer income tax of 2009, deeming that the transfer value of the instant business was the transfer value of the fixed assets with the fixed assets; and (d) on the ground that the Plaintiff’s objection was confirmed as the machinery, equipment, etc. subject to the transfer of KRW 00,000 for the Plaintiff’s payment of the transfer income tax, the Defendant issued a reduction of the remaining tax amount as of KRW 100.

D. On January 27, 2011, the Plaintiff appealed and tried to the Tax Tribunal on January 27, 201, and on July 19, 201, the said claim was dismissed.

[Grounds for Recognition] Unstrifed Facts, Gap evidence 1, 3, and 4, evidence 1, 2, evidence 5, evidence 6-1 to 4, evidence 1, and Eul evidence 2, evidence 2, and evidence 3-1, 2, and 3, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

At the time of the transfer of this case, the Plaintiff was unable to obtain profits to recognize the business rights of the factory of this case, and 00 won, excluding the transfer value of the factory of this case at the time of reporting and paying the transfer income tax, is the transfer value of tangible and lost assets, such as machinery and tools, and does not include the transfer value of the business rights. Therefore, the instant disposition based on a different premise is unlawful.

(b) Related statutes;

Paper in the Appendix

C. Determination

(1) In full view of the above facts, the transfer contract of this case is comprehensive transfer and acquisition of the factory of this case including 00 won in total, and 00 won in the contract, and 00 won in total including 00 won in the land and 00 won in the construction site and 00 won in the construction site and equipment list, and 00 won in total including 00 won in the construction site and equipment, and 00 won in the construction site and equipment transfer price of this case including 00 won in total with 00 won in the construction site and equipment transfer price of this case, and 00 won in the construction site and equipment transfer price of this case which are 00 won in total with 00 won in the construction site and equipment transfer price of this case, and 00 won in the construction site and equipment transfer price of this case, and 00 won in the construction site and equipment transfer price of this case which are 00 won in total with 00 won in the construction site and equipment transfer price of this case.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.