법인세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On December 13, 1948, the Plaintiff is a non-profit corporation established for the purpose of preserving and managing the literature and properties of Confucian Schools in Chungcheongbuk-do and conducting education and edification business, opening lectures, academic lessons, etc., promoting Confucian Schools and developing culture.
B. On December 3, 2013, the Plaintiff reported and paid corporate tax of KRW 110,436,062 to the Defendant in March 31, 2013 (in this case, corporate tax amounting to KRW 90,354,400,00 for KRW 10,354,400 for KRW 10,788,784,000 for KRW 108,784,000 for KRW 10,436,062 for the Plaintiff’s disposal profits of the instant land (the corporate tax amount pertaining to the disposal profits of the instant land is KRW 90,354,40 for the corporate tax related to the disposal profits of the instant land).
C. On February 12, 2015, the Plaintiff filed a request for correction with the Defendant to reduce corporate tax amounting to KRW 90,354,400 on the land disposal profits of this case by KRW 90,354,400, by asserting that “the land of this case is used directly for the proper purpose business for at least three consecutive years as of the date of disposal of the relevant fixed assets” under Article 3(3)5 of the Corporate Tax Act and Article 2(2) of the Enforcement Decree of the Corporate Tax Act, which is not subject to corporate tax imposition.
On April 9, 2015, the Defendant: (a) deemed that the instant land does not constitute fixed assets directly used for the Plaintiff’s proper purpose business for at least three consecutive years as of the date of disposal; and (b) decided to dismiss the Plaintiff’s claim for rectification on the ground that the instant land disposal profit falls under the scope of taxable income
(hereinafter “instant disposition”) e.
On July 9, 2015, the Plaintiff dissatisfied with the request for adjudication against the Director of the Tax Tribunal, but the said request was dismissed on October 5, 2015.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including branch numbers for those with additional numbers; hereinafter the same shall apply), entry of Eul evidence 1 and 2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion.