1. The defendant's appeal is dismissed.

2. Of the appeal costs, the part arising between the Plaintiff and the Defendant is the Defendant.

The reasoning of the judgment of the court of first instance, citing this case, is the same as the reasoning of the judgment of the court of first instance, except that the reasoning of the judgment is as follows. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The portion of the judgment of the court of first instance ranging from 12 to 17 as follows.

1) The transfer of a business not deemed the supply of goods under Article 10(8)2 of the former Value-Added Tax Act and Article 23 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 28641, Feb. 13, 2018) refers to the comprehensive transfer of physical and human facilities, rights, and obligations, etc., including business property, to replace only the management entity while maintaining the identity of the business. Thus, the business must be an organic combination of human and physical facilities that can be separated from the management entity and recognized social independence.

(See Supreme Court Decision 2004Du8422 delivered on April 28, 2006). Article 7 of the first instance judgment of the court of first instance (see Supreme Court Decision 2004Du8422 delivered on April 28, 2006) is as follows. Section 2 of the special agreement of this case states that “The value-added tax on the building shall be included in the purchase price.”

Therefore, insofar as the Plaintiff paid all the sales amount of this case including value added tax on the building to the Intervenor, it cannot be deemed that the Plaintiff’s side did not bear value added tax on the building.

In this context, the following circumstances acknowledged by the purport of Gap evidence Nos. 4, 5 and Eul evidence Nos. 7 and the entire pleadings, namely, a licensed real estate agent, who arranged contracts at the time of the establishment of a foreign corporation, explained that value-added tax arises on the transfer of the building to both parties, and the seller bears 10% of value-added tax on the sales price and entered into the contract of this case."