1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the court of first instance, except for using the phrase “441,108,871 won” in the third part of the judgment of the court of first instance as “441,108,871 won (the amount calculated on a monthly basis from August to December 201)” (the amount shall be 5 months from August 201 to December 201), and therefore, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the operation of a special hospital for the elderly was first stipulated as one of the profit-making businesses, which are taxable objects of a non-profit domestic corporation, from January 1, 201. Thus, the operation of the special hospital for the elderly of this case was not a profit-making business before that time, and the hospital for the elderly of this case is an independent tax accounting, and thus the plaintiff cannot obtain profits therefrom. The business entity of the special hospital for the elderly of this case is Gyeonggi-do, and the plaintiff is only entrusted management. Thus, the plaintiff's donation property of this case contributed to Gyeonggi-do is merely a statutory donation, and it cannot be deemed as a profit-making donation property that is premised on the plaintiff's use

(b) as shown in the attached Form of the relevant statutes;

C. 1) In full view of the facts acknowledged prior to the determination of whether the pertinent donated property constitutes a statutory donation and the following circumstances recognized by the evidence revealed earlier, the instant donated property was prior to the amendment by the former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter the same).

(A) The amendment of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22577, Dec. 30, 2010; hereinafter the same) does not constitute a statutory donation under Article 24(2) and the operation of a special hospital for the elderly is interpreted as a profit-making business even before expressly stipulating the operation of a special hospital for the elderly as a profit-making business.