Seoul High Court 2009Nu5444 (Law No. 23, 2009)

Whether repair costs, such as heating pipes, can be recognized as necessary expenses when calculating gains from transfer.

The amount claimed to have been disbursed as necessary expenses at the time of the transfer of apartment is insufficient to recognize only by the evidence submitted by the plaintiff, and as long as the transfer income tax is calculated by deeming the converted value based on the standard market price as acquisition value by the plaintiff

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating