Seoul High Court 2010Nu13564 ( November 23, 2010)

early 2009-0159 ( October 16, 2009)

(Trialless Conduct) Whether the transfer of business related to real estate rental is not considered to be the supply of goods

It is difficult to deem that there is no clear evidence to prove that there was a transfer of facts, such as the appraisal of assets or business rights related to leasing business conducted by the transferor, or the confidential management organization of customer relationship.

2010Du28991 Revocation of Disposition of Imposing Value-Added Tax

○○ Co., Ltd.

○ Head of tax office

The Seoul High Court Decision 2010Nu13564 Decided November 23, 2010

The appeal is 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, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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.,