Gwangju High Court ( Jeju)-2016-Nu-143 (Law No. 26, 2017)

Most of the facts giving rise to necessary expenses, such as acquisition value, are the areas controlled by the taxpayer and the taxpayer bears the burden of proof.

Considering that necessary expenses, such as acquisition value, are favorable to taxpayers and most of them are located in the area controlled by taxpayers, and that it is easy to prove them, it is consistent with the concept of fairness to recognize the necessity of proof to taxpayers by allowing presumption of absence with respect to necessary expenses, such as acquisition value, etc. for which taxpayers do not engage in verification activities.

Article 97 (Calculation of Necessary Expenses in Transfer Income Tax)

2017Du45728 Revocation of Disposition of Imposing capital gains tax

AA

BBB

Gwangju High Court Decision 2016Nu1143 Decided April 26, 2017

2017.08.18

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of