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(영문) 대법원 2007. 03. 16. 선고 2006두18447 판결
공동사업자 출자지분 현물반환(심리불속행 판결)[국승]
Title
A return in kind of equity shares of joint business operators (a judgment of non-psyching trial)
Summary
The return of equity shares in joint business operators shall constitute the supply of goods.
Related statutes
Article 6 of the Value-Added Tax Act
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 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 by the assent