Seoul High Court 2009Nu24971 (Law No. 23, 2010)

early 2007west3512 ( October 22, 2008)

Whether the input tax amount for removal expenses for the lease of land acquired is deducted.

If a building is removed to lease land after the acquisition of the land, the construction cost required for the removal falls under the capital expenditure for the creation of the land under the provisions of the Value-Added Tax Act and it cannot be deducted from the input tax amount.

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

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All appeals are dismissed.

Costs of appeal shall be borne by each party.

쇠鹬 쇠鹬 3000 쇠鹬 3000

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by