Kernrechtsfrage
Whether the parties' arrangement was a genuine lease or a disguised credit procurement transaction
Extrahierter Entscheid
The transaction had to be treated as a credit procurement / finance arrangement, not as a mere lease.
Extrahierte Begründung
The economic and legal purpose was to provide the defendant with funds while allowing continued use of the vehicle; the contractual structure of sale and lease-back served credit and security purposes.