Daejeon High Court (Cheongju)-2014Nu5171 ( December 17, 2014)

Cho Jae-2013- Daejeon-3573 ( October 17, 2013)

Disposition Imposing Value-Added Tax

Since the Plaintiff cannot be deemed to have operated a business as a management entity of the mobile business by comprehensively taking over all the facilities of the instant building and site from the Plaintiff, it is legitimate to impose a disposition on deeming the transfer of the instant building and site as the value-added tax is imposed.

Article 6 of the former Value-Added Tax Act

Supreme Court Decision 2015Du35802 Decided revocation of Disposition of Value-Added Tax

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00. Head of tax office

Daejeon High Court (Cheongju) Decision 2014Nu5171 Decided December 17, 2014

on October 27, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

It is so decided as per Disposition by the assent of all participating Justices on the bench, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the Plaintiff’s petition of appeal did not state the grounds for appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the Plaintiff’s attorney was received on February 17, 2015),

on October 27, 2015