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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. 1) The Plaintiff, as an educational foundation under the Private School Act, is a land within 18 parcels, such as 315-1, in the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountain of the mountainous
(2) When the instant land was incorporated into the project zone of the Silcheon Development Project implemented by the Korea Water Resources Corporation, the Plaintiff entered into a sales contract with the Korea Water Resources Corporation on November 22, 201 and completed the registration of ownership transfer in the future of the Korea Water Resources Corporation.
3) Around the above time, the Plaintiff deposited KRW 35,421,929,970 of the purchase price of the instant land received from the Korea Water Resources Corporation in the deposit account opened in three financial institutions, including Songsan Agricultural Cooperatives, the Nonghyup Federation, and the Korea Bank (hereinafter referred to as “the instant deposit assets”).
(B) (B) Accounting 1) The Plaintiff set up a corporate tax for the business year from March 1, 201 to February 29, 2012 (hereinafter “2012 business year”) and appropriated 32,235,714,970 won (hereinafter “the instant transfer money”) calculated by deducting the acquisition value of the instant land from the amount equivalent to the deposit assets belonging to a profit-making business account pursuant to Article 74(1)1(a) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) as the reserve fund for its proper purpose business, thereby paying corporate tax on profits from the sale of the instant land as its deductible expenses.
2) Meanwhile, the Plaintiff transferred the instant transfer money to the Non-Profit Business Accounting at the time of settling accounts for the business year 2012. (C) On May 17, 2012, the Plaintiff requested the head of the Gyeonggi-do Busan District Office of Education to permit the acquisition of substitute property at KRW 26,054,00,000 out of the instant transfer money to the head of the Gyeonggi-do District Office of Education, and the head of the Gyeonggi-do District Office of Education permitted the transfer on June 18, 2012.
2. On August 3, 2012, the Plaintiff was 25.