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Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju) 2015-Nu10545 (Law No. 13, 2016)
Title
(C) The transfer of a business which does not maintain the identity of the business does not constitute a comprehensive transfer or takeover.
Summary
(C) The Majority Opinion argues that the transfer of Mael is not a transfer of business because it does not constitute a transfer of business inasmuch as it does not meet the objective requirements for comprehensive transfer of business, such as not maintaining the identity of the business by granting the lease after transfer of the Mael.
Cases
2016Du32428 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellee
Park 00
Defendant-Appellant
00. Head of tax office
Judgment of the lower court
Daejeon High Court (Cheongju) Decision 2015Nu10545 Decided January 13, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by