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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu64249 (Law No. 10, 2015)
Title
(Incompetence of Trial) Brokerage Commission, etc. shall not be deemed necessary expenses of the Plaintiff.
Summary
(C) In light of the above legal principles, it is difficult to view the Plaintiff as necessary expenses incurred by the Plaintiff, apart from the fact that the Plaintiff can claim the reimbursement to the purchaser.
Related statutes
Article 97 of the Income Tax Act
Cases
2015Du48815 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
***
Defendant-Appellee
Head of Namyang District Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu64249 Decided July 10, 2015
Imposition of Judgment
November 17, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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