Suwon District Court-2015-Gu Partnership-62539 ( January 12, 2016)

(as in the judgment of the first instance court) The construction cost without objective evidence shall not be considered as necessary expenses.

(As in the judgment of the first instance court), the cost of new construction of a building without objective evidence does not constitute necessary expenses to be deducted in the calculation of capital gains tax.

2016Nu37616 Revocation of Disposition of Imposing capital gains tax

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○ Head of tax office

Suwon District Court Decision 2015Guhap62539 Decided January 12, 2016

2016.23

oly 28, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the court of first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 105,652,650 for the plaintiff on December 1, 2013 in excess of KRW 68,391,194 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act

It shall be quoted by the main sentence of Article 420 as it is.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.