Case Number of the immediately preceding lawsuit
Daejeon High Court-2015-Nu-1101 ( January 17, 2015)
Case Number of the previous trial
Examination-2014-Supplementary -072 (Law No. 29, 2014)
Title
Whether the Plaintiff’s instant transaction constitutes a comprehensive transfer and acquisition of business
Summary
Since the transfer of the building of this case constitutes a taxable transaction and constitutes a comprehensive transfer and acquisition of business, the defendant's disposition is legitimate.
Related statutes
Article 6 of the former Value-Added Tax Act, which is paid under Article 17 of the former Value-Added Tax Act
Cases
Supreme Court Decision 2015Du53091 Decided revocation of Disposition of Imposition of Value-Added Tax
Plaintiff
00
Defendant
000 director of the tax office
Conclusion of Pleadings
Daejeon High Court Decision 2015Nu11101 Decided September 17, 2015
Imposition of Judgment
on 14, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per
on 14, 2016