(심리불속행)종교단체가 노후건물을 철거 후 3년 이상이 경과되어 토지만을 매각한 경우 법인세 과세됨[국승]
Seoul High Court 2014Nu61318 ( April 2, 2015)
(C) If a religious organization sells only the land after the lapse of 3 years from the removal of the old building, the corporate tax is levied.
(b) Where only the land is sold for a proper purpose business for three years or more as of the date of disposal due to the deterioration of the building used by a religious organization;
Article 2 of the Enforcement Decree of the Corporate Tax Act
2015Du41494 Revocation of Disposition of Imposing Corporate Tax, etc.
○○ ○ Pre-raying Association
Head of Nowon Tax Office
Seoul High Court Decision 2014Nu61318 Decided April 2, 2015
July 23, 2015
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 by