[법인세등부과처분취소][공1985.5.15.(752),636]
Effective date of amendment of mutual savings and finance companies
In light of the fact that Article 10 subparagraph 1 of the Mutual Savings and Finance Act provides that the approval of the Minister of Finance and Economy shall be obtained in the amendment of the articles of incorporation, if no provision is provided on the enforcement date of the amended articles of incorporation, the effect of the amendment of the articles of incorporation shall accrue from the date the approval of the
Article 10 of the Mutual Saving and Financing Act
[Defendant-Appellant] Korea Mutual Savings and Finance Company (Attorney Park Jae-chul, Counsel for defendant-appellant)
Head of Yeongdeungpo-do Tax Office
Daegu High Court Decision 83Gu251 delivered on February 7, 1984
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal by the Plaintiff’s attorney are examined.
According to the reasoning of the judgment below, the court below added the provision of Article 28 of the articles of incorporation of the plaintiff corporation as a corporation operating mutual savings and finance business as a temporary general meeting of July 6, 1981 by adding "the payment of retirement consolation money to the director and auditor shall be governed by the provisions on retirement consolation money for officers separately prescribed." The above revised articles of incorporation did not provide any provision on the enforcement date of the above revised articles of incorporation, and the provision on retirement consolation money for officers prepared the same month as the above articles of incorporation was 81.7.6, the enforcement date of the above revised articles of incorporation was 81.8, and the plaintiff paid 10,133,328 won to the non-party retired as retirement allowance under the above provisions. In light of the above provisions of Article 10 (1) of the Enforcement Decree of the Mutual Savings and Finance Act, the above revised articles of incorporation becomes effective from the date of approval of the Minister of Finance and Economy, and the above revised articles of incorporation becomes effective, and it does not affect the above conclusion of the non-party 2.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Shin Jong-sung (Presiding Justice)