Seoul Administrative Court 2013Gudan8939, April 30, 2014

Seocho 2012west 533 ( February 28, 2013)

The legitimacy, etc. of the plaintiff's assertion that the necessary expenses incurred in the large repair of the real estate at issue are additionally recognized;

In order to recognize capital expenses, etc. as necessary expenses for transfer, it should be clearly confirmed that expenses actually incurred in the assets transferred through objective proof such as construction contract and payment evidence, which constitute capital expenditures, are expenses incurred in the transferred assets, such as change of the purpose of use or increase of the lifespan. However, it can be recognized as necessary expenses only if it is clearly confirmed that such expenses are expenses incurred in transfer assets.

Article 97 of the Income Tax Act

Seoul High Court

- Part 3

2014Nu53409 Revocation of disposition to impose capital gains tax

Plaintiff, Appellant, △△△

Law Firm △△, Attorney Lee △-hoon, Counsel for defendant-appellant

○ Head of tax office

Litigation Performers △△△

Supreme Court Decision 2013Gudan8939 Decided April 30, 2014

December 11, 2014

January 22, 2015

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

1. Purport of claim

The imposition of capital gains tax by the Defendant on June 10, 2012 against the Plaintiff shall be revoked.

2. Purport of appeal

The part of the judgment of the court of first instance against the plaintiff shall be revoked. The disposition of imposition of capital gains tax by the defendant against the plaintiff on June 10, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The reason why the court's reasoning is stated in this decision is as stated in the reasoning of the judgment of the court of first instance except for the dismissal of part of the judgment of the court of first instance as stated in the following Paragraph (2). Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be dried;

A. On the 7th day of the judgment of the first instance court, the part "after imposing ○○○○○○○○ Won" was "after calculating and imposing ○○○○○○ Won" (see evidence 3).

(b) Part 4 of the fifth written judgment of the court of first instance, "A evidence 1 through 5-6 of evidence 3 and △△△△△△△" of the fifth written judgment of the court of first instance shall be read as "each description of evidence 3 through 5, 18 through 22 (the name number omitted) and Kim Jong-sik of the witness in the first written judgment of the court of first instance".

C. On the 6th written judgment of the first instance court, the part " alone is the testimony of a witness △△△△△△△," which is "only the testimony of a part of a witness at the first instance court and the testimony of a witness at the △△△△△△△△△△△△△△,"

3. Conclusion

Thus, the plaintiff's appeal is dismissed as it is without merit.