Seoul High Court 2012Nu1756 ( November 30, 2012)

(A) The acquisition value, removal cost, etc. of the removed building shall not be deemed to be included in the acquisition value of the transferred land.

(C) The acquisition value of the building or the cost of removing the building is not included in the acquisition value of the land which is the transferred asset, but does not fall under the capital expenditure paid for the alteration, improvement or convenience of the use of the land.

2013Du240 Revocation of disposition of capital gains tax rectification

LAAA

The Director of Gangnam District Office

Seoul High Court Decision 2012Nu1756 Decided November 30, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is recognized that there is no reason, so the appeal is dismissed under Article 5 of the same Act.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final