Seoul High Court 2010Nu14901 ( December 28, 2010)

National Tax Service Review Division 2009-0148 ( November 11, 2009)

(C) Whether the rights and obligations of the real estate leased establishment have been comprehensively transferred;

(The main point of the judgment) Since the transferee of real estate can be deemed to have added real estate rental business to a sub-business in order to lease the remaining part of the real estate used as the manufacturing business place, it is difficult to regard it as a business transfer only under the above circumstances.

2011Du2712 Revocation of Disposition of Imposition of Value-Added Tax

KimA

○ Head of tax office

Seoul High Court Decision 2010Nu14901 Decided December 28, 2010

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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in 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

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,