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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-57297 ( November 16, 2017)
Title
(ps) It cannot be deemed that a temporary depreciation was made due to acquisition of business rights or closure of business.
Summary
(C) No person may be deemed to have acquired a business license as an intangible asset value, such as excess profit-making power, unless he/she had a tradition in the business of this case at the time of obtaining the right to operate the business of this case, or is deemed to have had a special credit, location conditions or transactional relationship.
Related statutes
Article 33 (Non-Inclusion in Necessary Expenses)
Cases
2017du74351 Global income and revocation of disposition
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court-2017-Nu-57297 ( November 16, 2017)
Imposition of Judgment
on October 29, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.