법인세부과처분취소
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 October 6, 1972, the Plaintiff owned the 315-19 m3, 315-19 m2,666 m2,093 m2,315-21 m2,93 m2,315-21 m2,99 m2,315-22 m2,49 m2,315-24 m2,460 m2,460 m2,460 m2,460 m2,460 m2,315-24 m2,460 m2,00 m2,00 m2,460 m2,00 m2,000 m2,00 m2,00 m2,00 for profit as a result of incorporation of the said land into the Songsan City Development Project (No. 2008-4, Apr. 23, 2009>
B. In accordance with Article 28 of the Private School Act and Article 11(5)2 of the Enforcement Decree of the same Act, the Plaintiff reported to the Gyeonggi-do Office of Education on April 30, 2009 that he/she disposed of previous assets, which are fundamental property for profit, and deposited the compensation for losses in a fixed deposit. The above report was accepted on May 7, 2009.
C. On July 2, 2009, the Plaintiff deposited 7,056,734,000 won among fixed deposits (property of non-profit business accounts) in a fixed term deposit (property of non-profit business accounts) immediately after the receipt of the above purchase price, and obtained permission from the Gyeonggi-do Office of Education for the acquisition of the site located in Gwangjin-gu Seoul Special Metropolitan City, 251-157 and for the construction of the ground officetels, the Plaintiff used 2.9 billion won as the purchase cost of the above site on July 6, 2009, and used 4,156,734,000 won as the officetel construction cost until November 30, 2010.
(hereinafter referred to as “alternative assets”) d in the aggregate of the above land and the officetel buildings.
The plaintiff is '209 business year from March 1, 2009 to February 28, 2010'.
) Of the corporate accounts, KRW 13,853,980,870, which is included in the profit-making business accounting (i.e., the purchase price of the previous assets 15,273,410,870 won - the acquisition price of KRW 1,419,430,000, which is the non-profit business accounting, was transferred to the non-profit business accounting; and the corporate tax was reported for the pertinent
E. Thereafter, the Central Regional Tax Office shall make its proper purpose business for school juristic persons.