[사업소세부과처분취소][공1991.4.1.(893),1002]
Whether a general hospital attached to a corporation established under the Civil Act for the purpose of social welfare business constitutes a non-profit entrepreneur subject to non-taxation of business place tax as prescribed in Article 207 and Article 79 (1) 4 of the Enforcement Decree of the Local Tax Act
Before December 31, 1988, where a non-profit corporation does not engage in medical business such as hospital before the deletion of subparagraph 1 of Article 209-2 of the former Enforcement Decree of the Local Tax Act, the business is not subject to non-taxation of the business place tax, but subject to mitigation, and whether business place tax is subject to taxation shall be determined by each business place pursuant to Article 246 of the Local Tax Act. Thus, even if the plaintiff corporation is a corporation established by the Civil Act for the purpose of social welfare business such as expansion of medical benefits, the general hospital affiliated with the plaintiff corporation shall be a business place operating the medical business and shall not be subject to reduction of business place tax under Article 207 and Article 79-2 (1) 4 of the Enforcement Decree of the Local Tax Act, and shall not be subject to non-taxable
Articles 245-2 and 246 of the Local Tax Act, Article 79 (1) 4, 21, and 207 of the Enforcement Decree of the Local Tax Act, Article 209-2 subparagraph 1 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12573, Dec. 31, 1988)
[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Lee Gyeong-soo et al., Counsel for plaintiff-appellant)
Attorney Park Young-soo, Counsel for the defendant-appellant of the Asan Social Welfare Foundation
Yeongdeungpo-gun
Daegu High Court Decision 89Gu696 delivered on April 18, 1990
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
As to the Plaintiff’s ground of appeal
In light of the provisions of Article 245-2 (1) of the Local Tax Act (amended by Act No. 3878 of Dec. 31, 1986), Articles 207, 79 (1) 4, and 21 of the Enforcement Decree of the same Act, Article 245-2 (2) of the Local Tax Act, and subparagraph 1 of Article 209-2 of the Enforcement Decree of the same Act (amended by Act No. 3878 of Dec. 31, 1988), if a person who is not a medical corporation runs medical business such as hospital, etc. before December 31, 198, the court below determined that the business is not subject to exemption from the business place tax, but subject to exemption from the business place tax by the Si/Gun having jurisdiction over the location of the business place tax, and that Article 246 of the Local Tax Act is not subject to exemption from the business place tax of the plaintiff corporation under Article 27 (1) of the Enforcement Decree of the former Enforcement Decree of the Local Tax Act.
The above determination by the court below is just and it is not erroneous in the incomplete hearing or in the misapprehension of legal principles, such as the litigation. The arguments are without merit.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Sang-won (Presiding Justice)