Whether the property of the real estate rental business operator is subject to value added tax;

In the event that a real estate rental business operator transfers ownership due to a successful bid of business assets, the real estate business operator is not subject to the transfer of real estate which was provided to his/her business from his/her own point of view.

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition