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. The purpose of the Plaintiff is to provide secondary education and vocational education on March 1962.
At the time of establishment, the Plaintiff: (a) received the contribution of 421,785 square meters of forest 141 square meters of forest f.m. 111 forest f. f. f. f. f. f. f. f. f. f. f. f. f. f. 81,785 square meters of forest f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f. f
B. The Plaintiff included KRW 1,689,657,481 including the proceeds from the sale of the instant land in deductible expenses for its proper purpose business, and completed the report of corporate tax for the business year from March 1, 2005 to February 28, 2006 (hereinafter “2005 business year”). (c) The Plaintiff deposited and managed the proceeds from the sale of the instant land as a term deposit, and then cancelled the term deposit with the permission of the competent office of education on November 14, 2007, and then notified the Defendant of the acquisition of the proceeds from the sale of the instant land as deductible expenses for the proper purpose business from November 19, 2007 to December 28, 2007; and (d) the Defendant, during the pertinent business year from March 1, 2005 to February 28, 2006, excluded the amount from the proceeds from the sale of the instant apartment from the proper purpose business for its own purpose business to KRW 1,67,901,681.3