1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The first instance court.

The court's explanation of this case is identical to the reasoning of the judgment of the court of first instance, except for the modification of part of the reasoning of the judgment of the court of first instance as referred to in paragraph (2). Thus, Article 8 (2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act

In the end of the 2th judgment of the first instance court, “The acquisition of assets” (hereinafter “the acquisition of assets of this case”) shall be added to the following:

The following shall be added between 3 and 4 below the 7th judgment of the first instance:

【The No. 2011, Dec. 7, 2011; No. 2010, Dec. 21, 2011; No. 2010, Dec. 21, 2011>

) The instant disposition of imposing value-added tax is unlawful as it constitutes a transfer of business not deemed the supply of goods pursuant to Article 6(6)2. On the 10th judgment of the first instance court, the following details are added thereto.

4) The purpose of this Agreement is to transfer to the instant company all the rights and obligations with respect to the business operated by the decedents. Article 1 (Purpose of this Agreement) is to transfer to the instant company all the rights and obligations with respect to the instant acquisition by transfer. ① As of July 31, 2010, the decedents transfer to acquire assets and obligations (excluding financial liabilities, etc. related to rental deposit) except real estate and motor vehicles as of July 31, 2010. ② The decedents transfer to the instant company all the rights and obligations related to the instant business, such as trademark rights, patent rights, etc. owned by the decedents. On or after the effective date, the instant company must perform all the rights and obligations of the instant company. On or after the effective date, the assessed value of the assets and obligations acquired by the decedents shall also be transferred to B as of August 2, 2010, as the attached table.

(4) August 2010.