Seoul High Court-2015-Nu 31802 (Law No. 25, 2015)

Cho Jae-2012-439 ( December 31, 2013)

(A) If the acquisition value is unclear and the necessary expense deduction is applied, it is legitimate to apply the estimated expense deduction.

The book value stated in the calculation statement, etc. of the scope of depreciation submitted is insufficient to recognize that the actual acquisition value of a building is the value of the building, and it is reasonable to deem that the actual acquisition value of the building cannot be confirmed because there is no other data to calculate the actual acquisition value.

Article 97 (Calculation of Necessary Expenses in Transfer Income Tax)

2015-Du-5265 Revocation of Disposition of Imposing capital gains tax

Plaintiff, Appellant

AA

o Head of the tax office

The second instance decision

Seoul High Court Decision 2015Nu31802 Decided December 17, 2014

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

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 falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as