Seoul High Court 2016Nu61244 ( December 01, 2016)

Revocation of imposition of capital gains tax (psyched trial)

Whether the construction cost of this case can be deducted as necessary expenses in calculating transfer income tax by deeming it as capital expenditure (Summary of the original judgment)

Article 97 of the Income Tax Act

Supreme Court Decision 2016Du6520 Decided capital gains tax

a

○ Head of tax office

December 1, 2016

on October 30, 2017

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent