(영문) 인천지방법원 2012. 01. 12. 선고 2011구합3504 판결건물 취득 후 전 소유자의 연체관리비를 지급한 것은 필요경비로 인정하기 어려움[국승]
Early High Court Decision 2010Du4030 ( October 21, 2011)
The payment of overdue expenses by the former owner after the acquisition of the building is difficult to recognize as necessary expenses.
Since the payment of overdue management expenses by the former owner to the Building Management Committee after the acquisition of the building is due to the special successor's succession to the section for common use among overdue management expenses by the former owner of the building, the payment of overdue management expenses and the securing of ownership of the building cannot be deemed necessary expenses because it is difficult to view the payment of overdue management
Article 97 (Calculation of Necessary Expenses of Capital Gains)
2011Guhap3504 Revocation of Disposition of Imposing capital gains tax
IsaA
the director of the tax office of Western
December 8, 2011
January 12, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The imposition of capital gains tax of KRW 117,77, and KRW 280 on the Plaintiff on September 8, 2010 shall be revoked.
1. Details of the disposition;
A. On August 1, 2006, the Plaintiff reported and paid to the Defendant the capital gains tax of KRW 79,009,740 for the year 2007, the capital gains tax of KRW 79,009, and KRW 740 for the year 2007, on May 27, 2008.
B. On September 8, 2010, the Defendant imposed capital gains tax of KRW 127,090,080 on the Plaintiff except for necessary expenses on the ground that the former owner appropriated management expenses of KRW 197,00,000,000 in arrears as necessary expenses and appropriated the removal remodeling expenses of KRW 23,282,00,00 (hereinafter “instant disposition”).
C. On November 25, 2010, the Plaintiff dissatisfied with the instant disposition, brought an appeal with the Tax Tribunal on November 25, 201, and the Tax Tribunal dismissed the said appeal on April 21, 201.
[Reasons for Recognition] Gap evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), Eul evidence No. 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion
The plaintiff acquired the building of this case, because electric power lines, water supply, etc. installed in the building of this case were cut off due to overdue management expenses incurred by the former owner of the building of this case, and did not exercise ownership over the building of this case, the plaintiff filed a lawsuit with the above creditor for management expenses to secure ownership over the building of this case, and according to the court's settlement recommendation decision, the above creditor paid management expenses of 197,000,000,000 won in arrears to the above creditor in accordance with the court's settlement recommendation. Therefore, the above 197,000,000 won was affected by the litigation expenses and reconciliation expenses incurred in securing ownership
B. Relevant statutes
The entries in the attached Table-related statutes shall be as follows.
C. Determination
Article 97(1) of the Income Tax Act provides that the necessary expenses to be deducted from BB from the transfer value of the building B shall be determined by the Presidential Decree. Article 163(3) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 20720, Feb. 29, 2008) provides that “if there is a dispute over the transfer value, the amount of the expenses spent directly to secure the ownership of the building shall be determined by the Presidential Decree.” This case includes health expenses, evidence No. 3, and evidence No. 20 were not included in the necessary expenses in the calculation of each income amount of the year in which the Plaintiff paid. The Plaintiff would not be deemed to have paid 70,000,000 won to the 20,000,000 won for the building B, and the 20,000,000 won for the 20,07,000 won for the 20,000,000 won for the 7,07.
3. Conclusion
Therefore, the plaintiff's claim is without merit, and it is dismissed and it is so decided as per Disposition.