The case holding that since a medical corporation acquires apartment houses to be used for a dormitory of nurse, etc. and uses them for its purpose, it falls under the objects of non-taxation of acquisition tax as prescribed by the Local Tax Act.

The case holding that since a medical corporation acquires apartment houses to be used for a dormitory of nurse, etc. and uses them for its purpose, it falls under the objects of non-taxation of acquisition tax as prescribed by the Local Tax Act.

Article 107 subparagraph 1 of the Local Tax Act

Medical Corporation, Law Firm Hanyang Medical Foundation, Attorney Kim Jong-hoon

The head of Yeongdeungpo-gu Seoul Metropolitan Government

Seoul High Court Decision 91Gu28216 delivered on April 10, 1992

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The defendant litigant's grounds of appeal are examined.

The facts duly determined by the court below are as follows. In other words, at the Kiman-an Hospital located in Yeongdeungpo-gu, Seoul, which is established and operated by a medical corporation, in order to continuously and stably employ local nurses or female general employees, and to prepare a dormitory in terms of the need for the management of the hospital and the welfare welfare for the employees of the hospital in which the nurse is waiting for the in-patient or the patient at night. However, since it is not possible to seek a land sufficient for a dormitory in the premises of the above hospital and its neighboring areas, the above hospital's 4 apartment bonds of this case, which are less than 1.5 kilometers away from the above hospital, are acquired, and 40 nurses and female general employees are provided free of charge, from the dormitories of the above hospital to the present.

If the facts are as above, as long as the plaintiff corporation acquired the apartment house of this case and used it for the purpose of its use as a dormitory of nurse and general office staff, who is a member of the above hospital, the apartment house of this case is not located in the same premises as the hospital building, and even if it is located far away from the hospital building, the apartment of this case is deemed as a property directly used for the purpose of the plaintiff corporation's business. Therefore, the judgment of the court below that the apartment of this case constitutes an object of tax exemption from acquisition tax under Article 107 subparagraph 1 of the Local Tax Act is just, and there is no violation of the law

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-soo (Presiding Justice)