(영문) 서울고등법원 2016.03.16 2015누49407

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(영문) 서울고등법원 2016.03.16 2015누49407

종합소득세부과처분취소

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1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

The reasoning of this court's ruling of the first instance court is as follows: (a) the reasoning of the judgment of the first instance is the same as that of the first instance court, except for the parts to be determined additionally in the following paragraphs, and thus, (b) Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2 pages 11 "2,679,440,00 won" shall be "2,873,002,00 won".

The three pages are as follows: “Prior to the partial amendment by Act No. 12169 of January 1, 2014,” of the three parallels, “before the amendment by Act No. 9897 of December 31, 2009,” respectively.

3. On April 15, 2013, "No. 15, 2013" of the 9th 9th 201 and "unfair underreporting" of the 10th 10th 201.

The 4th parallel 18th parallel "before it was amended by Act No. 12251, Jan. 14, 2014" is "before it was amended by Act No. 9921, Jan. 1, 2010".

6 pages 15 "2015." shall be changed to "209."

The relevant statutes of the judgment of the court of first instance are changed as shown in the attached Form of this judgment.

The plaintiff asserts that, even if the above KRW 1,353,00,000 paid in the course of operating a resort development project did not constitute capital expenditure, ordinary expenses generally accepted under Article 27 (1) of the former Income Tax Act constituted necessary expenses to be deducted from business income.

First, this case is a case where the amount of tax under Article 64 (1) 1 of the former Income Tax Act (the amount of tax calculated by applying the transfer income tax rate to the profit margin of each land of this case) exceeds the amount of tax under Article 64 (1) 1 of the former Income Tax Act (the amount of global income tax calculated by global income

However, Article 122 (2) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013) provides that the gains from the sale of housing, etc. under Article 64 (1) of the Act shall be calculated by subtracting the following amounts from the sales price of the relevant housing or land:

1. The calculation under the provisions of Article 163 (1) through (5); and

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유사 판례

-서울고등법원 2016. 03. 16. 선고 2015누49407 판결

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