Case Number of the immediately preceding lawsuit
Gwangju High Court-2017-Nu-1584 ( December 06, 2017)
Title
The appraised value of registered cultural heritage, such as Japanese colonial rule * the same mining, transferred along with the land (psychyching) falls under the transfer value of capital gains tax.
Summary
(C) The value of the registered cultural heritage assets is equivalent to the value of the registered cultural heritage assets, and the value of the transferred land is also subject to capital gains tax, and the amount of the subsidy paid to the tourism business entity operating the same mining cannot be considered as necessary expenses that deduct the amount of the subsidy paid to the tourism business entity operating the same mining from the value of the transfer.
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the 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 of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided
Related statutes
Article 94 of the Income Tax Act (Scope of Transfer Income)