부동산매매업자에 해당되며 주장하는 개발비용은 필요경비로 공제할 수 없음[국승]
Seoul High Court 2008Nu28150 (209.06.09)
National High Court Decision 2006Du1954 (Law No. 27, 2007)
Real estate sales businessman shall be applicable to the real estate sales businessman and the development costs claimed shall not be deducted as necessary expenses.
The real estate sales businessman shall be deemed to be a real estate sales businessman if he/she has registered a business with a construction business and real estate sales business and is currently registered as a real estate sales business, and if he/she objectively takes into account the current status of sales and possession after the new construction of a factory, and the development costs according to the development cost calculation report
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by