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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 October 23, 1989, the Plaintiff registered his/her business as a real estate business, and operated a real estate rental business using the first floor C, 1st floor D, 5th floor C (hereinafter “instant store”) among the five-story 5th apartment buildings owned by his/her own property.
B. On August 23, 2017, the Plaintiff sold the instant store to E in total at KRW 750,000,000,000. On August 30, 2017, the Plaintiff completed the registration of ownership transfer with respect to the instant store in the name of E, and filed a report on closure of the real estate rental business on September 1, 2017.
C. On September 22, 2017, the Plaintiff calculated the supply price for the part of the building in the instant store as KRW 237,781,155 and reported and paid KRW 23,778,110 for the second period of value-added tax in 2017.
On October 30, 2017, the Plaintiff asserted that the sales of the instant store constituted a transfer of business not deemed a supply of goods under the Value-Added Tax Act, and filed a claim for correction to refund KRW 23,778,110, which was already paid, to the Defendant. On December 12, 2017, the Defendant rejected the claim on the ground that the sales of the instant store does not constitute a transfer of business (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence 2, 3, Eul evidence 1 to 5 (including paper numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s alleged sale of the instant store constitutes a transfer of business that does not fall under the supply of goods subject to value-added tax or that does not constitute a supply of goods under the Value-Added Tax Act, and thus, the instant disposition is unlawful.
(b) Entry in the attached Form of relevant statutes;
(c) The supply of goods subject to value-added tax, whether it falls under the supply of goods subject to value-added tax, shall be delivered or delivered on all contractual or legal grounds.