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 reasoning of the court's explanation concerning this case is as follows. The court's explanation of this case is to exclude each description and image of Gap evidence Nos. 14 through 41 (including each number; hereinafter the same shall apply) which is insufficient to recognize the plaintiff's assertion as evidence submitted additionally in the trial. The judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of some of the judgment of the court of first instance as follows. Thus, this is to be cited as it is in accordance with Article 8 (2) of the Administrative Litigation

2. The evidence of heading 4 to 13, and 18 “B” of heading 15 on the third or subsequent part of heading 15 on the 3rd page of “A.”

The first 3rd 17th 17th 18th 18th 18th 18th 2th 3th 3th 2th 3th 3th 3th 2

It is difficult to see that the pertinent business was continuously and repeatedly carried out in an independent position not for the management of the Plaintiff’s individual property or religious activities at the time of the pertinent taxable period, but for profit-making purposes. Accordingly, the income generated from the pertinent business cannot be deemed business income under the Income Tax Act, and accordingly, the following is added to the second page of the fifth page of the instant disposition

④ Even based on the material submitted by the Plaintiff, the museum’s annual average of KRW 110,39,614,000 was continuously disbursed for the following period: (a) since 2006 to 2011, the museum’s annual sales for five years and the F’s annual sales for three years from 2008 to 2011 were 0 won; (b) during the aforesaid period’s annual average of KRW 3.9; and (c) for F, annual average of KRW 110,392,00 for the museum; and (d) annual average of KRW 169,614,000 for the F, even if only expenses incurred without a long-term sales, the Plaintiff did not make efforts to increase the profitability of the key business by reducing the number of employees or reducing the cost of labor.

7. The Plaintiff shall look at the situation before and after the commencement of the business.