(심리불속행) 학교법인의 고정자산처분익으로 수익사업용 부동산을 취득하는 것은 고유목적사업준비금의 사용범위에 포함되지 않음[국승]
Seoul High Court 2015Nu48862 ( March 18, 2016)
(Republic Hearing) The acquisition of real estate for profit-making business from the disposal of the fixed assets of a school foundation is not included in the scope of the use of the reserve fund for proper purpose business
(2) It is determined that the disposal of real estate for profit-making business is not erroneous on the ground that the disposal of real estate for profit-making business is not included in the scope of the use of the reserve fund for proper purpose business.
2016Du36154 Revocation of Disposition of Imposing Corporate Tax
○ Private Teaching Institutes
○ Head of tax office
National Rotations
July 7, 2016
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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by