(심리불속행) 쟁점공사비를 이 사건 토지에 대한 자본적 지출로 보아 필요경비로 인정할 수 있는지 여부[국승]
Daejeon High Court (Cheongju)-2014-Nu-5508
(Trialless Conduct) Whether the key construction cost may be deemed as the capital expenditure for the instant land and deemed as the necessary expenses
(C) The original disposition by the Defendant is justifiable, since it is not proven whether the key construction cost is capital expenditure that can be considered as necessary expenses when calculating capital gains of the instant land.
Article 97 of the former Income Tax Act, Article 163 of the former Enforcement Decree of Income Tax Act
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 argument on the grounds of appeal by the appellant falls 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