B. Where a non-profit corporation transfers dividends to the accounts of a non-profit business without actually receiving them (negative)

(c) Whether a corporation may transfer its gratuitously-paid income from a profit-making business to the accounts of a non-profit business even if the corporation has not established a school teacher (affirmative) and whether it is included in the calculation of losses as designated donations (affirmative)

B. According to Article 41(2) and (3) of the Enforcement Decree of the Corporate Tax Act, the principle of cash for the year in which contributions are reverted to deductible expenses under tax law is adopted. Thus, in cases where a nonprofit corporation receives only the confirmation of the outstanding amount without actually receiving dividends, and transfers the outstanding amount to the accounts of a nonprofit business to the accounts of the nonprofit business without being paid in cash, this cannot be deemed as a donation to be

C. Where a school juristic person actually provides dividends to a nonprofit business and transfers them to the accounting of a nonprofit business, barring any special circumstances, this constitutes a case where a nonprofit juristic person pays income generated from the profit-making business to achieve the proper purpose stipulated in the articles of incorporation in order to do so. Even if the school principal case is not established, the accounts to carry out the proper purpose business exist strictly. Thus, the above gratuitous share is transferred to the account of the proper purpose business, which is a nonprofit business, and such transfer constitutes a donation, and thus, the market value at that time should be included in the calculation of losses.

The plaintiff's remaining appeals are dismissed.

The costs of appeal dismissed shall be assessed against the plaintiff.

1. On the first ground for appeal

According to Article 2 (4) of the Enforcement Decree of the Corporate Tax Act, if a non-profit domestic corporation runs a profit-making business or imports a profit-making business, it is required to keep separate accounts of the amount belonging to the profit-making business and the amount belonging to the non-profit business separately from the amount belonging to the non-profit business, and to conduct accounting as required by the tax law only for the above profit-making business and impose corporate tax thereon. In this regard, the court below is just in holding that the losses carried forward of the plaintiff's assertion are generated with respect to the proper purpose business which is not a profit-making business, which is not a profit-making business, and

The issue is groundless.

2. On the second ground for appeal

According to the reasoning of the judgment below, the court below acknowledged that the plaintiff reserved to the above non-party company without a direct receipt of all of the dividends from the non-party promotion company company in the business year of 1979, 57,820,030 won, 59,773,000 won in the business year of 1980, and 103,415,591 won in the business year of 1981, and without a direct receipt of all of them, and processed that the plaintiff received only attempted dividends from the non-party company and transferred them to the proper purpose business by importing the dividends only from the plaintiff's profit-making business to the non-party company and transferring them to the proper purpose business. The court below determined that the dividend does not constitute a contribution that will not be included in the loss in the calculation of the income amount of the business year.

According to Article 41(2) and (3) of the Enforcement Decree of the Corporate Tax Act, where a corporation makes a provisional payment of donations under Article 18 of the Corporate Tax Act as provisional payment, it shall be deemed a donation in the business year in which it was made, and where it is appropriated as accounts payable, it shall not be deemed a donation in calculating the income amount in the calculation of the income amount, and shall not be deemed a donation in the calculation of the income amount. Meanwhile, pursuant to the main sentence of Article 41(1) of the Enforcement Decree of the Corporate Tax Act, Article 41(2) and (3) of the Enforcement Decree of the Corporate Tax Act provides that assets other than money may be provided as a donation by stating that the

According to the records, among the above dividends, 57,820,030 won for the business year of 1979 and 59,773,000 won for the business year of 1980 and 39,415,591 won for the dividends of existing shares during the business year of 1981, the above non-party company transferred the dividends from the above non-party company to the accounts of the non-profit business without actually receiving the dividends from the above non-party company, and it is not actually paid in cash, so it shall not be deemed to be a donation to be included in the calculation of losses. Thus, the judgment of the court below on this part shall be justified, and it shall not be viewed that the above dividends are established by the non-party corporation and used for the purpose of education for the purpose of education, and it shall not be applied to the case of the party members or the Article 20 of the Framework Act on National Taxes, and it is not reasonable to discuss this part.

However, according to the records (such as evidence A No. 13-12,19, and witness testimony of the non-party, etc.), for the portion that the gratuitous owner who received dividends from the non-party company from the above non-party company transferred to the non-profit-making business as a non-profit business entity in the business year of 1981 (the part 64,00,000 won out of the dividends of the business year 1981 when the above judgment was rendered) can be seen as having been actually provided stocks to the non-profit business and transferred to the accounting of the non-profit business. Thus, barring any special circumstance, barring any special circumstance, it constitutes a case where a non-profit corporation uses the income generated from the profit-making business to achieve the proper purpose stipulated in the articles of incorporation in accordance with subparagraph 16 of Article 42 of the Corporate Tax Act. In fact, even before the establishment of school teachers, since the account for the promotion of the proper purpose business exists solemnly, it constitutes a donation that can be transferred to the above free account, and it constitutes a free transfer.

Therefore, the part of the judgment of the court below that judged the amount equivalent to the above gratuitous market price as the donation was justified as non-Inclusion of the amount in the calculation of deductible expenses shall be deemed to have violated the rules of evidence or affected the conclusion of the judgment.

Therefore, the part of the judgment of the court below concerning the corporate tax and defense detailed and disposition for the business year belonging to the business year of 1981 shall be reversed, and this part of the case shall be remanded to the court below, and the appeal against the remaining part against the plaintiff shall be dismissed, and the costs of appeal against the dismissed appeal shall be assessed against the losing party. It is so decided as per Disposition by

Justices Choi Jae-ho (Presiding Justice)