이 사건 공동주택을 짓기 위해 구 건물을 철거하는 행위는 건물부지의 가치를 상승시키는 것으로 수입금액을 판정하는 기준금액이 될수 없음[국승]
Suwon District Court-2018-Gu Joint-69838 (2019.04.02)
The removal of the Gu building to establish the apartment of this case can not be the standard amount to determine the amount of revenue as it increases the value of the building site.
(As in the judgment of the first instance, the removal of the old building in order to establish the apartment house in the case is an increase in the value of the building site, and the cost required therefor is only necessary expenses, and it cannot be the standard amount to determine the amount of revenue.
Article 19 of the Income Tax Act
Suwon High Court 2019-Nu-10456
00
00. Head of tax office
National Rotations
July 3, 2019
July 24, 2019
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 global income for the year 2014 reverted to the Plaintiff on August 4, 2017
The imposition of KRW 0 (including additional duties) shall be revoked.
The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and therefore, Article 8 (2) of the Administrative Litigation Act and the civil
It is quoted by the main sentence of Article 420 of the Private Litigation Act as it is.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.