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 July 2, 2014, pursuant to the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects, the Plaintiff transferred to the Korea Land and Housing Corporation the land of 193,141 square meters in total (hereinafter “the entire land of this case”), and received KRW 4,485,54,300 as land compensation.
B. On March 31, 2015, when the Plaintiff filed a corporate tax for the business year 2014, the Plaintiff deemed the entire land of this case as non-taxable assets used directly for the proper purpose business for at least three years and reported the amount of income as zero won.
C. From July 25, 2016 to August 26, 2016, the Defendant conducted a consolidated investigation of corporate tax, and determined that the portion of 107,256 square meters of the entire land of this case (hereinafter “instant land”) among the entire land was leased and used for profit-making business, and thus, it is not directly used for the Plaintiff’s proper purpose business. On November 1, 2016, the Defendant issued a notice of correction and notification to the Plaintiff (hereinafter “instant disposition”).
The Plaintiff filed a tax appeal on the instant disposition on January 31, 2017, but was dismissed on May 30, 2017, and filed the instant lawsuit on July 10, 2017.
[Ground of recognition] Facts without a dispute, Gap's 3 through 6 (if there is a tentative number, including a Serial number; hereinafter the same shall apply), Eul's 1, 2, 4, and 5, the purport of the whole pleadings and arguments
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The profit derived from the lease of the instant land was used for the purpose of the religious services for the religious services of the Plaintiff clan, support for the slope of the clan, etc. Thus, the instant land constitutes fixed assets directly used for the proper purpose of the Plaintiff clan. 2) Since the land of this case, which was not subject to farming compensation, cannot be deemed farmland, the land of 46,993 square meters of land which was not subject to farming compensation, it should be excluded from the instant disposition.
(b) Entry in the attached Form of relevant Acts and subordinate statutes;
(c) judgment 1.