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.

The plaintiff of the instant disposition is a welfare foundation established for the purpose of establishing and operating a sanatorium for older persons and a commuting welfare facility for older persons.

On November 19, 2008, the Plaintiff was authorized to amend the articles of incorporation to add two-story education and welfare facilities of the instant building to the Plaintiff’s fundamental property, which are the property used directly for the installation of D, which is a medical care facility for older persons, (hereinafter “instant land”); (i) Rab B, 96 square meters; (ii) 4,629 square meters; (iii) lub 4,056 square meters; and (iv) 1,238 square meters of T forest land (hereinafter “instant land”) and B, R, and S-ground reinforced concrete structure (Iron); and (iv) 2, research and welfare facilities of two-story education and welfare facilities of the instant building (hereinafter “instant building”).

On May 17, 2012, the Plaintiff obtained permission from the Defendant to sell each land of this case and to dispose of basic property as to donation of the building of this case on the condition that “The cash generated from the sale of each land of this case shall be managed as a separate account and incorporated as basic property through the amendment of the articles of incorporation, and if used to achieve the purpose of the corporation, it shall obtain permission from the competent authorities.”

On June 9, 2012, the Plaintiff sold each of the instant land to social welfare foundation E in accordance with the above permission in KRW 970,000,000, and donated the instant building to complete the registration of ownership transfer on July 11, 2012.

On the other hand, on July 9, 2012, the Plaintiff donated KRW 100,000,000, which is necessary for the improvement and repair of each of the instant land, to the buyer. On the other hand, on November 22, 2013, the Plaintiff obtained permission from the Defendant to dispose of the fundamental property regarding the said donation.

On January 15, 2014, the Plaintiff obtained authorization to amend the articles of incorporation adding KRW 870,000,000 (hereinafter “basic property of this case”) remaining after donation among the proceeds from the sale thereof, except for each of the instant land and buildings from fundamental property.

On March 10, 2014, the Plaintiff changed its use to ordinary property of KRW 686,850,000 among the fundamental property of this case, and entered it in the “discipulation of expenditure” column in attached Table 1.