The transfer of a right, such as the right of lease, in respect of a store, constitutes the supply of goods.

The transfer price of intangible property value, such as business advantages according to the location of facilities and stores attached to the lease, store or contributed for business, shall be the supply of the right with property value and shall be subject to the object of the value-added tax.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s imposition of value-added tax of KRW 47,810,000 for the first term of August 5, 2007 against the Plaintiff on August 5, 2009 shall be revoked.

1. Circumstances of the disposition;

A. On October 11, 2006, the Plaintiff leased No. 1123-1 1 on the left-hand side of the first floor (hereinafter “AAAAA”) of DDdong 11, 2006, and took over the right to lease of the instant store to BBBB Co., Ltd. on March 14, 2007 (hereinafter “BB”) and received KRW 370,000 from the non-party company on the pretext of the right to lease as premium, etc., while reporting value added tax for the first quarter of 2007, the Plaintiff omitted the sales price of this case from the sales amount.

B. Accordingly, on August 5, 2009, the Defendant imposed value-added tax of KRW 47,810,000 on the transfer price of the instant case on the Plaintiff (hereinafter “instant disposition”).

C. The Plaintiff filed an objection against the Defendant on the ground that the transfer proceeds of this case were compensation for losses caused by the waiver of business, but the Defendant dismissed the objection on November 18, 2009 on the ground that the transfer proceeds of this case were the premium.

[Ground of recognition] Facts without dispute, Gap evidence to 4, Eul evidence to 1 to 4 (including paper numbers), the purport of the whole pleadings

2. Whether the dispositions of the instant case are legal.

A. The plaintiff's principal

The instant transfer proceeds are money of a nature to compensate for losses incurred by the Plaintiff from the waiver of its business at the instant store, not received in return for the supply of goods or services, and thus are not subject to value-added tax.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

According to the overall purport of evidence Nos. 2 and 3, the Plaintiff leased the instant store as KRW 100 million, rent of KRW 4 million, and lease term of two years (or five years guarantee), which is about five months, the Plaintiff transferred the lease right to the instant store to the non-party company on March 14, 2007, which is about five months, including all the rights owned by the Plaintiff in the premium, and even after the order of the store’s name, the Plaintiff agreed to be liable for compensation for damages and received the instant transfer proceeds under the name of the premium, etc.

According to Articles 1 and 6 of the Value-Added Tax Act and Article 1 of the Enforcement Decree of the same Act, the delivery or transfer of goods by all contractual or legal reasons constitutes the supply of goods, and all of the tangible and intangible goods having property value include power, heat, and other natural power and rights that can be managed. According to the above acknowledged facts, the transfer proceeds received from the non-party company shall be deemed the transfer proceeds of intangible property value, such as lease rights, affiliated with the store, or business interest in accordance with the location of the facility and the store provided for business (if the plaintiff did not secure customer or credit because the period of business operation at the store of this case is small, and there is a difference between the plaintiff and the non-party company's type of business and the non-party company's type of business, such fact alone cannot be viewed differently). Thus, the disposition of this case based on this premise is legitimate.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.