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Case Number of the immediately preceding lawsuit
Suwon District Court-2018-Gu Joint-69838 (2019.04.02)
Title
The removal of the Gu building to establish the apartment of this case can not be the standard amount to determine the amount of revenue as it increases the value of the building site.
Summary
(As in the judgment of the first instance, the removal of the old building in order to establish the apartment house in the case is an increase in the value of the building site, and the cost required therefor is only necessary expenses, and it cannot be the standard amount to determine the amount of revenue.
Related statutes
Article 19 of the Income Tax Act
Cases
Suwon High Court 2019-Nu-10456
Plaintiff and appellant
00
Defendant, Appellant
00. Head of tax office
Judgment of the first instance court
National Rotations
Conclusion of Pleadings
July 3, 2019
Imposition of Judgment
July 24, 2019
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The Defendant’s global income for the year 2014 reverted to the Plaintiff on August 4, 2017
The imposition of KRW 0 (including additional duties) shall be revoked.
Reasons
The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and therefore, Article 8 (2) of the Administrative Litigation Act and the civil
It is quoted by the main sentence of Article 420 of the Private Litigation Act as it is.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.