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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-73209 ( October 17, 2017)
Title
(C) The settlement costs and retroactive appraisal fees not related to the acquisition of ownership do not constitute capital expenditures.
Summary
(Summary of the Supreme Court) The cost of litigation incurred to prevent the risk of the loss of ownership due to the occurrence after the acquisition of ownership cannot be deemed capital expenditure, and the retroactively appraised appraisal fee to report capital gains tax cannot be deemed as necessary expenses subject to deduction from the transfer value.
Cases
2016Du47298 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
a) the Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu73209 Decided May 17, 2017
Imposition of Judgment
on October 21, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.