Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju)-2014-Nu-5508
Title
(Trialless Conduct) Whether the key construction cost may be deemed as the capital expenditure for the instant land and deemed as the necessary expenses
Summary
(C) The original disposition by the Defendant is justifiable, since it is not proven whether the key construction cost is capital expenditure that can be considered as necessary expenses when calculating capital gains of the instant land.
Related statutes
Article 97 of the former Income Tax Act, Article 163 of the former Enforcement Decree of Income Tax Act
Text
The appeal is 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 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 pursuant to Article 5 of the above Act. It is so decided as per