Seoul High Court 2015Nu31550

(Republic Trial) The balance is included in the amount that the Plaintiff paid as part payments.

(Summary of the Judgment of the Supreme Court) The Plaintiff’s receipt and No. 1 are insufficient to recognize that the Plaintiff paid the amount of the receipt to the purchaser on the same day, and there is no other evidence to acknowledge it.

The appeal is dismissed.

Expenses for appeal shall be borne by the defendant

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Inspection of Final Appeals and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Article 96 of the Income Tax Act (Calculation of Necessary Expenses in Transfer Income)