Whether a person is an actual business operator after the transfer of the business;

The plaintiff discontinued business registration, and according to testimony, etc., it is recognized that the business transferee has actually conducted business after completing business registration.

Article 14 of the Framework Act on National Taxes

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the defendant.

1. Purport of claim

The Defendant’s disposition of imposition of value-added tax against the Plaintiff on October 1, 2005 was revoked for the second term of 200, KRW 16,449,250 for the second term of 200, KRW 16,501,420 for the first term of 201, KRW 18,660,310 for the second term of 201, KRW 12,184,030 for the first term of 202, KRW 15,659,590 for the second term of 202, KRW 6,283,420 for the first term of 203, KRW 5,027, KRW 500 for the second term of 203, KRW 204 for the second term of 204, KRW 16,308, KRW 204 for the second term of 205, KRW 200 for the first term of 200 for the year 204, KRW 3636384,201.

2. Purport of appeal

The part of the judgment of the first instance against the defendant shall be revoked. The plaintiff's claim corresponding to the revoked part shall be dismissed.

The court's explanation on the instant case is identical to the reasoning of the first instance court's judgment, and thus, citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil

Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.