Gangnam branch support-2018-Gu Partnership-30243 ( December 20, 2018)

Where the acquisition value is estimated as the value at the time of acquisition is unknown, it shall not be deducted from the necessary expenses except the estimated deduction.

Where the acquisition value is estimated because the actual acquisition value is unknown, it shall not be deducted from necessary expenses, except for estimated expenses deduction, even if the actual expenses, such as capital expenses or transfer expenses, were paid.

Article 97 (Calculation of Necessary Expenses in Transfer Income)

Seoul High Court (Chuncheon)-2019-Nu-14 Revocation of Disposition to impose capital gains tax.

AA

O Head of tax office

Gangnam Branch Court Decision 2018Guhap30243 decided December 20, 2018

on October 19, 2019

on October 10, 2019

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The defendant's disposition of imposition of capital gains**,******, on May 2, 2017, to the plaintiff on May 2, 2017.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, with the exception of adding "(the same shall apply even if the plaintiff added to this court Gap evidence Nos. 23 through 25, 27 through 30)" after the first instance judgment No. 5. 7.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.