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KMID : 0986720140220020071
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Korean Journal of Medicine and Law
2014 Volume.22 No. 2 p.71 ~ p.91
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A study about noncommercial character of a medical corporation under medical law
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Baek Kyoung-Hee
Kim Young-Soon
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Abstract
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Under the present law, a medical corporation has the legalistic character of a noncommercial corporation and its commerciality is restricted by public service. The Constitutional and Supreme court, however, considered that a medical corporation has the commercial part in a view of providing consumers such as patients with medical service as long as a medical corporation observes the fundamental market economy order.
This paper deal with the meaning of a medical corporation under the present law and the present condition of medical market and review the regulations and medical corporate tax benefits by maintaining noncommercial character.
This paper, moreover, present a direction of law policy through study of our precedent and foreign"s case for commerciality of a medical corporation.
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KEYWORD
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medical corporation, noncommercial character, medical law, medical service, tex law
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