Busan High Court-2017-Nu11537 ( April 11, 2017)

(C) If necessary, the taxpayer must prove that the capital gains tax is necessary.

(C) The Plaintiff’s transfer of real estate in this case and reported the transfer of real estate in this case, but the Plaintiff failed to recognize the transfer of real estate, and there is no other evidence to prove it.

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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

Article 97 (Calculation of Necessary Expenses in Transfer Income)