Case Number of the immediately preceding lawsuit
Cheongju District Court Decision 2013Guhap1763 Decided March 20, 2014
Case Number of the previous trial
The early 2013 Before 3573
Title
Whether the value of supply of real estate for business use may be deemed a transfer of business other than the supply of goods.
Summary
The key issue is that the plaintiff's business was transferred to the transferee to run a real estate rental business, and thus, the case of the disposition imposing value-added tax tables is justifiable.
Cases
Daejeon High Court Decision 2014Nu11227
Plaintiff and appellant
o
Defendant, Appellant
Head of Cheongju Tax Office
Judgment of the first instance court
Cheongju District Court Decision 2013Guhap1763 Decided March 20, 2014
Conclusion of Pleadings
November 19, 2014
Imposition of Judgment
December 17, 2014
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The disposition of imposition of value-added tax of KRW 390,162,610 against the Plaintiff on May 1, 2013 by the Defendant shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on the instant case is as stated in the reasoning of the judgment of the first instance court, and therefore, it is acceptable to recognize that the remaining captain had the Plaintiff operate the instant age club business as the assignee’s representative, on April 30, 2012, on the ground that Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and the main text of Article 420 of the Civil Procedure Act are cited as it is (a). (b) The grounds for the plaintiff’s assertion in the trial do not differ from the contents already asserted by the plaintiff in the first instance court, and the testimony of Gap’s evidence Nos. 18 and Gap’s evidence No. 21 submitted in the trial at the trial, and the transferee
2. Conclusion
Therefore, the judgment of the first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.