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Case Number of the immediately preceding lawsuit
Gwangju High Court-2014-Nu-6103 ( October 22, 2015)
Title
(ps) Whether it constitutes a comprehensive business transfer
Summary
(main point of original trial) Since the rights and obligations are not comprehensively succeeded to, it does not constitute a comprehensive business transfer.
Related statutes
Article 6 of the Value-Added Tax Act
Cases
Supreme Court-2015-Du-38061 ( October 29, 2015)
Plaintiff-Appellant
○ Stock Company
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Gwangju High Court Decision 2014Nu6103 Decided December 22, 2015
Imposition of Judgment
2015.05.29
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant 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