(심리불속행기각)부실채권정리기금은 법인세법상 비영리내국법인에 해당하므로 이와 다른 전제에 서 있는 원고주장은 받아들이지 않음[국승]
Seoul High Court-2015-Nu60824 (2017.06.01)
Cho Jae-2014-west-4250 ( December 4, 2013)
(C) If the Non-Performing Loan Resolution Fund falls under a non-profit domestic corporation under the Corporate Tax Act, it is not acceptable to accept the Plaintiff’s Note on a different premise.
(F) The Non-Performing Loan Resolution Fund is a foundation with basic property for the public interest under Article 13 (1) 2 of the Framework Act on National Taxes, and thus falls under a non-profit domestic corporation under the Corporate Tax Act. The value of assets received without compensation means the value of assets received without any consideration or compensation for improving the financial structure of the foundation.
Article 18(8) of the Corporate Tax Act provides for exclusion from taxable income
2017du5290 Revocation of revocation of revocation of corporate tax rectification
○ Bank and 14
○ Head of Tax Office and 8
Seoul High Court Decision 2015Nu60824 Decided June 1, 2017
October 31, 2017
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by