beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-42940 ( August 22, 2018)
Case Number of the previous trial
Cho Jae-2017-Su 1288 (Law No. 22, 2017)
Title
(C) It shall not be deemed that the farmland leased is directly used for the proper purpose business because it is not included in the proper purpose business of the clan.
Summary
(Summary of the Court) The lease of farmland cannot be deemed directly used for the proper purpose business of the clan and it is not exempt from taxation because it has contributed indirectly to the lease of farmland.
Related statutes
Article 3(3) of the Corporate Tax Act
Article 2 (2) of the Enforcement Decree of the Corporate Tax Act
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by