(심리불속행) 자본적 지출액은 부동산의 가액결정에 영향을 줄 수 있는 정도로 자산의 객관적 가치를 현실적으로 증가시키는 비용만을 의미함[국승]
Seoul High Court-2019-Nu-36379 (20 June 20, 2019)
(C) The capital expenditure means only the cost that actually increases the objective value of the asset to the extent that it may affect the determination of the value of the real estate.
(b) Capital expenditure means only the expenses that actually increase the objective value of assets to the extent that it can affect the determination of the value of real estate because the capital expenditure must be related to the occurrence of capital gains.
Article 97 (Calculation of Necessary Expenses for Transfer Income)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.