Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2013Guhap50920 ( October 23, 2013)
Case Number of the previous trial
National Tax Service Review Division 2012-0105 ( November 13, 2012)
Title
The disposition of this case which refused to confirm the fact of transaction in view of business transfer is unlawful.
Summary
Considering the conflict of interests between the two parties, one party's argument or report alone cannot recognize the business transfer, the tax authority bears the burden on the business transfer, and the defendant does not prove otherwise, it is difficult to see that the lease business is comprehensively transferred to the plaintiff, and that only the building has been transferred, in accordance with trade norms or experience.
Related statutes
Article 6 of the Value-Added Tax Act
Cases
2013Nu47728 Action
Plaintiff
KimA
Defendant
BB Director of the Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2013Guhap50920 decided August 23, 2013
Conclusion of Pleadings
May 16, 2014
Imposition of Judgment
June 13, 2014
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Claim: Revocation of a disposition rejecting an application for confirmation of the fact of transaction made by the Defendant to the Plaintiff on December 13, 2011
(c)
2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
The reference shall be made pursuant to the main sentence of Article 420.
2. Conclusion
Therefore, the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.
(c)