Gwangju High Court-2017-Nu-5613 (2018.03)

Seoul High-2016-0086 ( November 17, 2016)

The consulting expenses that are in progress cannot be deducted from the necessary expenses, and it is reasonable to exclude the special long-term holding deduction as the non-business land.

(C) The land of this case constitutes a non-business land that is not subject to special deduction for long-term holding, and thus, the Plaintiff’s assertion is without merit.

Article 104-3 of the Income Tax Act

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per