(심리불속행) 비영리법인의 고유목적사업준비금 임의환입[국패]
Seoul High Court 2010Nu19449 ( December 16, 2010)
National High Court Decision 2007west3798 ( October 06, 2009)
(D) Voluntary transfer of reserve funds for proper purpose business by nonprofit corporations;
In order to be recognized that a non-profit corporation has included the amount appropriated as reserve funds for essential business purposes and included in the calculation of earnings by returning the amount to its gross income, the circumstance that the relevant amount was deducted from the reserve funds for essential business purposes, such as substantial diversion of expenditures for profit-making business, is not revealed.
2011Du1504 Revocation of Disposition of Corporate Tax Imposition
○ School Foundation
○ Head of tax office
Seoul High Court Decision 2010Nu19449 Decided December 16, 2010
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,