(심리불속행) 대여이자 등이 취득가액에 포함되는지[국패]
Seoul High Court-2016-Nu-51858 ( November 01, 2016)
(C) Whether the interest on the loan is included in the acquisition value;
The borrower shall not be included in the acquisition value of the transfer income tax.
(Resceptic Conduct)
Article 163 (1) 3 of the Enforcement Decree of the Income Tax Act (Necessary Expenses for Transferred Assets)
sales agreement
2016Du60065 Revocation of Disposition of Imposing capital gains tax
○ Kim
Seoul ○○-gu ○○○-ro 63 34, 103 Dong 504 (○○ Dong, ○ apartment)
○ Head of tax office
Seoul High Court Decision 2016Nu51858 Decided November 1, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal as to the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or do not constitute grounds for appeal. It is so decided as per Disposition by the assent of all participating