(심리불속행)대한불교조계종 AA사는 국세기본법 제13조 제2항에 따른 법인으로 보는 법인격 없는 사단에 해당하지 않음.[국승]
Daegu High Court 2014Nu22 ( December 12, 2014)
(Psychological Incompetency AA does not constitute an unincorporated association deemed a juristic person pursuant to Article 13(2) of the Framework Act on National Taxes.
The judgment of the court of the first instance that the non-legal entity A does not constitute an unincorporated association under Article 13(2) of the Framework Act on National Taxes, and thus, cannot be deemed capable of being a party. The judgment of the court of the first instance is justifiable and constitutes an organization other than an organization deemed a legal entity under Article 13(4) of the Framework Act on National Taxes, and thus,
Article 13 of the Framework Act on National Taxes.
2015du684 (Revocation of Disposition of Imposing additional tax)
D. D. D. D. P.S.A.
Head of Dong Daegu Tax Office
Daegu High Court Decision 2014Nu22 Decided December 12, 2014
The appeal is dismissed.
The costs of appeal shall be borne by BOO-OOOOOOO.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of