원고는 노인전문병원을 운영하고 있으므로 이 사건 부동산은 법정기부금이 아니라 사용수익기부자산에 해당됨[국승]
Seoul High Court-2014-Nu-62199
It is not a statutory donation but a donation property for use and profit.
Since the Plaintiff operates a special hospital for the elderly, the real estate in this case is not a statutory donation but a donation for use and profit.
Article 2 of the Enforcement Decree of Corporate Tax Act
Supreme Court Decision 2015Du37013 (Supreme Court Decision 2015.05.29)
Medical Corporations 00 Medical Foundation
00. Head of tax office
Seoul High Court 2014Nu62199
2015.29
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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition