감정평가액은 취득가액에 해당하지 않음[국승]
Seoul High Court Decision 2017Nu51534 ( October 20, 2017)
The appraised value shall not be the acquisition value.
Capital expenditure refers to the expenses disbursed in order to extend the useful life of the transferred asset or to increase its value, or the expenses disbursed for altering, improving, or using convenience as above. The above amount claimed by the Plaintiff is not the expenses actually disbursed but merely the appraised value, and it does not constitute capital expenditure.
Income Tax Act
Supreme Court Decision 2017Du62532 ( December 21, 2017)
Kim*
○○ Head of tax office
Seoul High Court Decision 2017Nu51534 Decided 2017.20
December 21, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent