Seoul High Court-2017-Nu-7670 (Law No. 13, 2018)

Whether a comprehensive acquisition of business is made or not;

(In the event that the contract of this case does not fall under a comprehensive business transfer and is deemed to fall under a real estate sales contract, the disposition of this case issued on a different premise is unlawful.

Article 10 of the Value-Added Tax Act (Special Cases concerning Supply of Goods)

2018Du43057 Revocation of Disposition of Imposition of Value-Added Tax

Kim*

*The Director of the Tax Office

July 23, 2018

All appeals are dismissed.

Of the costs of appeal, the costs of appeal are assessed against the Intervenor, and the remainder are assessed against the Defendant.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices