임대부동산 취득시 함께 매입한 내부 집기 비품이 양도소득 필요경비로 인정되는 지 여부[국승]
Busan High Court Decision 2008Nu5544 (No. 15, 2009)
National High Court Decision 2007J2694 ( October 05, 2007)
Whether the internal house equipment purchased together at the time of the acquisition of leased real estate is deemed necessary for capital gains;
Facilities, such as air conditioners, washing machines, launds, kitchens, clothes, gas sirens, etc. installed in the studio shall not constitute assets, such as land, buildings, and real estate, and thus, the cost incurred in acquiring such facilities shall not be recognized as the acquisition value of the building.
The contents of the decision shall be the same as attached.
The appeal shall be 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 it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by