(심리불속행) 지연배상금, 손해배상금 및 용역설계비용을 필요경비로 인정할 수 없음[국승]
Daegu High Court 2009Nu2017 (Law No. 10, 2011)
Early High Court Decision 2008Gu0746 (Law No. 26, 2008)
(C) Damages for delay, damages for damage, and service design expenses shall not be deemed necessary expenses.
(Summary) Damages for delay can not be included in the acquisition value because they constitute the amount equivalent to the interest additionally incurred due to the delay in the payment date of the purchase price. The damages for delay are not prescribed in the necessary expenses of the transferred property, and there is no fact that they were paid. Therefore, the service design expenses cannot be included in the necessary expenses because they
2011Du16100 Revocation of Disposition of Imposing capital gains tax, etc.
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O Head of tax office
Daegu High Court Decision 2009Nu2017 decided June 10, 201
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The appeal shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the petition of appeal filed by appellant does not contain any statement in the grounds of appeal, and it is so decided as per Disposition by the assent of all participating
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,