Case Number of the immediately preceding lawsuit
Busan High Court Decision 2008Nu5544 (No. 15, 2009)
Case Number of the previous trial
National High Court Decision 2007J2694 ( October 05, 2007)
Title
Whether the internal house equipment purchased together at the time of the acquisition of leased real estate is deemed necessary for capital gains;
Summary
Facilities, such as air conditioners, washing machines, launds, kitchens, clothes, gas sirens, etc. installed in the studio shall not constitute assets, such as land, buildings, and real estate, and thus, the cost incurred in acquiring such facilities shall not be recognized as the acquisition value of the building.
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by