Seoul High Court (Chuncheon)-2016-Nu-37 (Law No. 22, 2017)

Early High Court Decision 2014J 4515 (O5, 2015)

(Trial poorness) The cost of real estate consulting without evidence shall not be deemed necessary for capital gains.

(Main) Although there is a certificate, receipt, etc., but there is no financial evidence, and real estate consulting expenses not reported as value-added tax are not recognized as necessary expenses for capital gains.

Article 97 (Calculation of Necessary Expenses for Transfer Income)

2017Du47199 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2016Nu37 Decided May 22, 2017

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 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, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent