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Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-62199
Title
It is not a statutory donation but a donation property for use and profit.
Summary
Since the Plaintiff operates a special hospital for the elderly, the real estate in this case is not a statutory donation but a donation for use and profit.
Related statutes
Article 2 of the Enforcement Decree of Corporate Tax Act
Cases
Supreme Court Decision 2015Du37013 (Supreme Court Decision 2015.05.29)
Plaintiff-Appellant
Medical Corporations 00 Medical Foundation
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Seoul High Court 2014Nu62199
Imposition of Judgment
2015.29
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition