양도자산 취득자금의 대출이자는 필요경비에 해당하지 아니함 [국승]
Seoul Administrative Court 2012Gudan19970 ( December 07, 2012)
The loan interest of funds acquired by transferred assets shall not be deemed necessary expenses.
(The first instance court's decision) The loan of funds to acquire transferred assets does not fall under any of the necessary expenses listed in the Income Tax Act, and if the person who acquired transferred assets from the loan deducts the loan interest to the necessary expenses, the disposition of imposition that does not recognize the loan interest as necessary expenses is legitimate in consideration of the balance between the person who acquired the transferred assets and the person who acquired the transferred assets.
2013Nu1135 Revocation, etc. of imposition of capital gains tax
Park AA
Head of Nowon Tax Office
Seoul Administrative Court Decision 2012Gudan19970 decided December 7, 2012
September 10, 2013
October 11, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked.
The Defendant’s imposition of capital gains tax OOO on March 14, 2012 against the Plaintiff shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act recognize the same as that of the judgment of the court of first instance, except for the part that considers "OOOOO" as "OOO" of the judgment of the court of first instance as "OOO" of the judgment of the court of first instance.
2. Conclusion
Therefore, the plaintiff's claim seeking the revocation of the disposition of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.