Seoul Administrative Court 2013Guhap31554 ( October 25, 2014)

The corporate tax is levied on only the land sold by the religious organization for which three or more years have passed since the removal of the old building.

(1) Where only land is sold for a proper purpose business for three years or more as of the date of disposal due to the deterioration of a building used by a religious organization, it shall not be deemed that it has been used for the proper purpose business as of the date of disposal.

Article 2 of the Enforcement Decree of the Corporate Tax Act

2014Nu61318 Disposition of revocation of imposition of corporate tax, etc.

AAA missionary association

Head of Nowon Tax Office

Seoul Administrative Court Decision 2013Guhap31554 decided July 25, 2014

March 19, 2015

April 2, 2015

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposing corporate tax on the plaintiff ○○ on October 2013 shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the

this judgment shall be quoted by reason of this judgment.

The plaintiff's appeal is dismissed for lack of reason.