Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu61318 ( April 2, 2015)
Title
(C) If a religious organization sells only the land after the lapse of 3 years from the removal of the old building, the corporate tax is levied.
Summary
(b) Where only the land is sold for a proper purpose business for three years or more as of the date of disposal due to the deterioration of the building used by a religious organization;
Related statutes
Article 2 of the Enforcement Decree of the Corporate Tax Act
Cases
2015Du41494 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff-Appellant
○○ ○ Pre-raying Association
Defendant-Appellee
Head of Nowon Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu61318 Decided April 2, 2015
Imposition of Judgment
July 23, 2015
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 by