Seoul High Court 2013Nu14056 (2014.02.07)

(Trialless Administration) Even if the construction cost was disbursed, it shall not be deemed necessary as it was disbursed by the leased corporation.

(Summary) Although it is alleged that the Lessee used the remodeling construction cost after the acquisition of the building, in light of the fact that the Lessee of the building received the tax invoice for the construction cost and received the input tax deduction for the value added tax and accounts for the increase in the assets of the corporation, it appears that the Lessee has borne the construction cost, and that it cannot be deemed that

2014Du4375 Revocation of Disposition of Imposing capital gains tax

1. ThisA 2. KimB 3. KimCC

2. The director of the tax office of the Guro District Tax Office:

Seoul High Court Decision 2013Nu14056 Decided February 7, 2014

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per