(심리불속행) 영업권을 취득하였다거나 폐업으로 인하여 일시 상각되었다고 볼 수 없음[국승]
Seoul High Court-2017-Nu-57297 ( November 16, 2017)
(ps) It cannot be deemed that a temporary depreciation was made due to acquisition of business rights or closure of business.
(C) No person may be deemed to have acquired a business license as an intangible asset value, such as excess profit-making power, unless he/she had a tradition in the business of this case at the time of obtaining the right to operate the business of this case, or is deemed to have had a special credit, location conditions or transactional relationship.
Article 33 (Non-Inclusion in Necessary Expenses)
2017du74351 Global income and revocation of disposition
○ ○
○ Head of tax office
Seoul High Court-2017-Nu-57297 ( November 16, 2017)
on October 29, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.