이 사건 실제 지출이 확인된 비용만을 필요경비로 인정함[국승]
Seoul High Court-2017-Nu-43625 ( September 28, 2017)
Only the expenses for which the actual expenditure of the instant case was confirmed shall be deemed necessary expenses.
(2) The cost of confirming that the Plaintiff paid to the broker by means of financial evidence, etc. may be deemed necessary expenses, but the remainder of the claim shall not be counted as necessary expenses because it is not objectively verified whether it actually paid.
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Supreme Court-2017-Du-67209 ( October 28, 2018)
Jung 00 1
00. Head of tax office
Seoul High Court Decision 2017Nu43625 Decided 28, 2017
November 24, 2016
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
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 for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of