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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-51858 ( November 01, 2016)
Title
(C) Whether the interest on the loan is included in the acquisition value;
Summary
The borrower shall not be included in the acquisition value of the transfer income tax.
(Resceptic Conduct)
Related statutes
Article 163 (1) 3 of the Enforcement Decree of the Income Tax Act (Necessary Expenses for Transferred Assets)
sales agreement
Cases
2016Du60065 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○ Kim
Seoul ○○-gu ○○○-ro 63 34, 103 Dong 504 (○○ Dong, ○ apartment)
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu51858 Decided November 1, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal as to the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or do not constitute grounds for appeal. It is so decided as per Disposition by the assent of all participating