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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu47728 (Law No. 13, 2014)
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.
Cases
2014du38521 Action
Plaintiff, Appellant
KimA
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Seoul High Court Decision 2013Nu47728 Decided 13, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The assertion on the grounds that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating