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Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu44898 ( October 11, 2016)
Title
(In case of the transfer of real estate, if there is an intermediary, the intermediary fee is generated, and therefore, it is considered as necessary expenses.
Summary
(In the event of the transfer of real estate in which the broker is appointed, the payment of the brokerage fee shall not be considered as the statement of the broker with a certain level of brokerage commission compared to the amount of the general transaction and shall not be rejected as necessary.
Related statutes
Article 97 of the Income Tax Act
Cases
2016Du58024 Revocation of Disposition of Imposing capital gains tax
Plaintiff
○ ○
Defendant
Head of Yongsan Tax Office
Imposition of Judgment
February 23, 2017
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is recognized that the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Grounds for Appeal are not included or are groundless. Accordingly, the appeal is dismissed pursuant to Article 5 of the Act by the assent of all participating Justices