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(영문) 대법원 2015. 04. 09. 선고 2014두15672 판결

(심리불속행) 이 사건 부동산 양도의 필요경비로 인정함이 타당함[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu5465 ( December 03, 2014)

Title

(Presiding Trial) It is reasonable to determine the necessary expenses for the transfer of the instant real estate as the necessary expenses.

Summary

(Presiding Trial) It is reasonable to determine the necessary expenses for the transfer of the instant real estate as the necessary expenses.

Related statutes

Article 2 of the Transfer Income Tax Act

Cases

2014du15672 Revocation of disposition of revocation of capital gains tax imposition.

Plaintiff-Appellee

Section AA

Defendant-Appellant

Head of Eastern Tax Office

Judgment of the lower court

Seoul High Court Decision 2013Nu5465 Decided December 3, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by