Daegu High Court 2013Nu377 ( March 30, 2013)

(Trial) Since it appears that all business, including physical and human facilities, including real estate, are comprehensively transferred, it does not constitute the supply of goods.

Even if the plaintiffs leased the real estate of this case, it cannot be deemed that the plaintiffs leased the real estate of this case with continuous and repeated intent in light of the above plaintiffs' period of holding the real estate of this case, reasons for leasing, contents of the lease contract, the lessee's period of use and conditions before and after the lease. Thus, the disposition of this case

Article 2 of the Value-Added Tax Act

Article 6 of the former Value-Added Tax Act

2013Du2010 Revocation of Disposition of Imposition of Value-Added Tax

1.A 2. high-B

Racing Head of the Tax Office

Daegu High Court Decision 2013Nu377 decided August 30, 2013

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.