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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-43625 ( September 28, 2017)
Title
Only the expenses for which the actual expenditure of the instant case was confirmed shall be deemed necessary expenses.
Summary
(2) The cost of confirming that the Plaintiff paid to the broker by means of financial evidence, etc. may be deemed necessary expenses, but the remainder of the claim shall not be counted as necessary expenses because it is not objectively verified whether it actually paid.
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Cases
Supreme Court-2017-Du-67209 ( October 28, 2018)
Plaintiff-Appellant
Jung 00 1
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu43625 Decided 28, 2017
Imposition of Judgment
November 24, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of