비영리법인이 지정교육원 개설자에게 용역을 제공하고 받은 금액은 수익사업에 해당됨[국승]
Busan High Court 2009Nu6186 ( October 11, 2010)
Cho High Court Decision 2008Da2074 ( November 03, 2008)
A nonprofit corporation received services from a founder of the designated education center shall be deemed a profit-making business.
Revenues earned by a non-profit corporation from sales to its members of fees received from new founders of the designated education center and from tuition fees received from membership fees, etc. shall constitute profit-making business.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The instant records, the lower judgment, and the grounds of appeal (to the extent of supplement in case of any statement in the briefs not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include grounds provided for in each subparagraph of Article 4 subparag. 1 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of