Any person who has received donations from a corporation donates the facilities created by such donations to the State, and Article 18(2)1 of the Corporate Tax Act

Even if a person who received donations from a corporation donated a facility created by the said donation, etc. to the State, the said donation cannot be deemed as a donation to the State or a local government of a corporation under Article 18 (2) 1 of the Corporate Tax Act.

Article 18(1)1 of the Corporate Tax Act

Mail Commercial Co., Ltd., Counsel for the defendant-appellee

The director of the tax office

Seoul High Court Decision 79Gu723 delivered on April 29, 1980

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

In addition, Article 18(1) of the Corporate Tax Act provides that if a corporation recognizes an unlimited inclusion in deductible expenses for donations made by it during each business year, it may affect the securing of tax revenues of the State by choosing payment substitute donation of corporate tax, and thus, Article 18(1) of the Corporate Tax Act recognizes the inclusion of deductible expenses only within the scope of a certain amount of donations in light of the size and financial capacity of the corporation in principle. Article 18(2) of the same Act provides that the entire amount of the donations under each of the following subparagraphs shall be disposed of as deductible expenses in the purport that the State secures it as a result of securing tax revenues. Article 41-2(1) of the Enforcement Decree of the same Act provides that “The value of donations made free of charge to the State or a local government shall be included in the value of donations made by the State or a local government without delay after the corporation donated assets to the individual or another corporation and received them by the donee, but the purport of the Enforcement Decree is that the donations made free of charge to the State or a local government shall be delivered without delay.

However, according to the reasoning of the judgment of the court below, in order to raise the term "Yeongsan History", which is a deceased head of Keong-gu Byung-si and his death, the plaintiff was established on July 197, 197. The plaintiff donated 59,00,000 won to the above incorporated association at 9.30 million won as construction cost of "Yeongsan History". The above incorporated association promoted the above construction but discontinued the construction for the end of 1978, 1978, 1978, 200 won to the Minister of Culture and Arts, and it cannot be viewed as 00,000 won as 9,000 won for the above 19,000 won as 50,000 won as 10,000 won as 50,000 won as 10,000 won as 10,000 won as 10,000 won as 5,000 won as 1,00 won as .

Therefore, this appeal is without merit, 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 on the bench.

Justices Ahn Byung-soo (Presiding Justice)