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(영문) 대법원 2007. 05. 11. 선고 2007두5677 판결
사업의 포괄적 양도 해당여부[국패]
Title
Whether the business is subject to comprehensive transfer
Summary
Disposition that refuses to apply for the refund of value-added tax because it constitutes supply of goods not subject to transfer of business
Related statutes
Article 6 of the Value-Added Tax Act
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by