부동산매매업자에 대한 장기보유특별공제는 필요경비에 해당하지 않음[국승]
Seoul High Court 2009Nu36622 (Law No. 24, 2010)
Cho High Court Decision 2009Du0133 (No. 28, 2009)
Special long-term holding deduction for a real estate sales businessman shall not be included in necessary expenses.
A special long-term holding deduction for a real estate sales businessman is not prescribed as necessary expenses, and the special long-term holding deduction is not included in necessary expenses under the Income Tax Act.
The contents of the decision shall be the same as attached.
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The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
쇠鹬 쇠鹬 3000 쇠鹬 3000
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per