1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The contents asserted by the Plaintiff in this court are not different from those asserted by the Plaintiff in the first instance court, and even if the Plaintiff’s assertion is re-examineed with the evidence submitted in the first instance court, the first instance court discontinued real estate rental business on June 30, 2016, and concluded a contract with a medical corporation on June 20, 2016 under which the Plaintiff actually provided for rental business to H on the part of the Plaintiff, which was the date before the cessation of such business, to supply the instant building before the discontinuance of real estate rental business. Accordingly, the above-paid donation contract constitutes the supply of goods subject to value-added tax, and it is reasonable to calculate the amount of tax, and thus, the instant disposition is lawful, and it is justifiable to determine that the above-paid donation contract does not constitute a transfer of business replacing only the principal agent while maintaining the identity of the business, and to reject the Plaintiff’s assertion on this premise.

The plaintiff asserts that the transfer of a building would result in the extinction of the status of a real estate rental business operator, and that there is no taxation basis on the transfer of a building under the Value-Added Tax Act, and uses the Supreme Court Decision 90Nu4785 Decided February 22, 1991.

However, in a case where an entrepreneur continuously and repeatedly supplies goods or services in connection with the main business rather than continuously and repeatedly, it is subject to taxation, and as long as the supply of goods or services falls under the supply of goods or services under the Value-Added Tax Act, legal principles are established to the effect that it is subject to taxation regardless of whether the purpose of the supply is to maintain and expand the business or to liquidate, adjust, or discontinue the business.

Supreme Court Decision 93Nu4137 delivered on May 25, 1993, Supreme Court Decision 95Nu8225 delivered on October 13, 1995