(심리불속행)중개수수료 등은 원고의 필요경비로 보기 어렵다[국승]
Seoul High Court 2014Nu64249 (Law No. 10, 2015)
(Incompetence of Trial) Brokerage Commission, etc. shall not be deemed necessary expenses of the Plaintiff.
(C) In light of the above legal principles, it is difficult to view the Plaintiff as necessary expenses incurred by the Plaintiff, apart from the fact that the Plaintiff can claim the reimbursement to the purchaser.
Article 97 of the Income Tax Act
2015Du48815 Revocation of Disposition of Imposing capital gains tax
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Head of Namyang District Tax Office
Seoul High Court Decision 2014Nu64249 Decided July 10, 2015
November 17, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by