법인세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. Details of disposition;
A. On October 4, 1979, the Plaintiff is a non-profit corporation established for the purpose of regional welfare projects, such as the Saemaul Project for regional development, the Dazypypypypypypypypypypypypypyp
B. In 2014, the Plaintiff disposed of 14 lots, including 400 square meters, and 9 lots, including 263 square meters, in 2016, Cheongdo-gun, Cheongdo-gun, Cheongdo-do-gun, and 2016, respectively. Upon filing a corporate tax for each business year in 2014 and 2016, the Plaintiff did not regard the disposal profits of the said land as being directly used for the proper purpose business prescribed in Article 3(3)5 of the former Corporate Tax Act (wholly amended by Act No. 1522, Dec. 19, 2017; hereinafter the same shall apply) and Article 2(2) of the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 27828, Feb. 3, 2017; hereinafter the same) as income subject to taxation for the pertinent taxable year.
C. The Daegu regional tax office determined that the Plaintiff did not directly use the instant land for its proper purpose business for at least three consecutive years, and notified the Defendant of the taxation data that the Plaintiff included the total amount of KRW 639,053,910 ( KRW 415,652,310 in the business year 2014, KRW 223,401,60 in the business year 2016) incurred from the disposition of the said land in taxable income for each business year.
Accordingly, on January 19, 2018, the Defendant notified the Plaintiff of the correction of KRW 169,70,190 of the corporate tax for the business year 2014, and KRW 84,958,960 of the corporate tax for the business year 2016.
(hereinafter “each disposition of this case”) D.
On April 13, 2018, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s appeal on October 8, 2018.
[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 4, 6 (if available, including each number; hereinafter the same shall apply).