Seoul High Court 2012Nu14202 (Law No. 18, 2013)

National Tax Service Review Income 2011-0107 (Law No. 19, 2011)

(C) The rent of a leased apartment residing by the Plaintiff shall not be deducted from the necessary expenses corresponding to the rental income of the real estate.

(Main) The rent of a rental apartment residing by the Plaintiff cannot be deemed as a usual cost that is corresponding to the revenues from the lease of real estate, and it does not constitute the cost of purchasing, maintaining, and repairing an apartment, and therefore, it is difficult to deduct the rent of real estate as the necessary cost of the rental income from the rental

2013du5906 Global income and revocation of disposition

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Head of the District Tax Office

Seoul High Court Decision 2012Nu14202 Decided January 18, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not acceptable the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final