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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On February 18, 2004, the Plaintiff registered the main issue with the trade name of “B” as “new construction sale” and “real estate lease”, and thereafter built a commercial building with three underground floors and seven floors above the ground in Kimhae-si, Kimhae-si, and thereafter sold 28 out of 86 stores of the commercial building from 2005 to 2009.
B. On December 27, 2010, the Plaintiff disposed of 58 remaining stores (hereinafter “instant stores”) (hereinafter “instant transaction”); D drafted a contract with the content that the Plaintiff takes over 56 of the instant stores in the name of E in KRW 10,802,548,200; and drafted a contract with the content that the remaining two stores are taken over in the name of 1,174,550,000 won (hereinafter “each of the instant contracts”).
The main contents of each contract of this case are as follows.
Article 1 (Plaintiff) A (Plaintiff) shall transfer to B (E or D the entire assets and liabilities on the company’s account books operated by A (hereinafter referred to as “transferable assets”) and take over B’s transfer of the assets and liabilities on the company’s account books.
(Article 3) The value and object of the transferred property shall be determined by mutual agreement on the basis of the balance sheet and the inventory as of the date of surrender, and each asset and liability shall be determined by the book value after evaluating the book value.
(Article 5) A’s regular employees will continue to employ B.
C. The Plaintiff did not file a value-added tax return on the instant transaction on the grounds that the instant transaction constitutes “transfer of business” under Article 6(6)2 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) and Article 17(2) of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013) (hereinafter “each of the instant provisions”).
D. . ...