Seoul Administrative Court 2009Gudan1658 (209.01)

Seocho 208west 1563 ( November 04, 2008)

Expenses for signboard production and temperature repair are beneficial expenditures on buildings.

(1) The cost of signboard manufacturing and temperature repair is the cost of maintaining the original function of a building as a normal repair or minor improvement of the building, i.e., the cost of interior works, and the cost of interior works cannot be deemed as capital expenses only the cost of operating the building.

209Nu29785 Revocation of Disposition of Imposing capital gains tax

Park AA

○ Head of tax office

Seoul Administrative Court Decision 2009Gudan1658 Decided September 1, 2009

May 11, 201

June 1, 2010

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 163,648,230 against the plaintiff on December 7, 2007 shall be revoked.

This court's reasoning is the same as the reasoning of the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.