Seoul High Court (Chuncheon)-2016-Nu-471 ( October 13, 2017)

(Presiding Trial) The land of this case does not constitute the land directly used for the proper purpose business for at least three consecutive years as of the date of disposal.

(Summary) It is difficult to recognize the fact that the land of this case has been used directly for the proper purpose business of the plaintiff temple for more than three consecutive years as of the date of the disposition as land with close geographical and spatial relations with the plaintiff temple for the purpose of Buddhist consciousness, the conduct of Buddhist worship, and the edification of life and believers.

Article 3 (Scope of Taxable Income)

Article 2 of the Enforcement Decree of the Corporate Tax Act

2017Du37802 Revocation of Disposition of Imposing Corporate Tax

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Head of △ District Office

The second instance decision

Seoul High Court (Chuncheon) 2016Nu471 ( October 13, 2017)

2017.06.29

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.