B. Defendant ○○○○○○○ (Appointed Party) is an amount of KRW 1,901,110, KRW 2,065,740, KRW 110, KRW 1,90, KRW 512,90, KRW 1,246,980, KRW 1,246, and KRW 980, KRW 956,820, KRW 1,841,420, KRW 1,52, and KRW 20 per annum from January 17, 2005 on each of the above amounts to ○○○○.

sub-payment.

2. The costs of lawsuit shall be borne by the defendants.

3. Paragraph 1 above may be provisionally executed.

The following facts are either disputed between the parties, or acknowledged by Gap evidence 2, Gap evidence 3, Gap evidence 4, Gap evidence 5, Eul evidence 5-1, 5-8, and the whole purport of the pleadings.

A. On December 28, 1992, the plaintiffs (appointed parties) and the designated parties (hereinafter the plaintiffs) are part of the members of the ○○-dong Reconstruction Housing Association (total 57 members of the housing association of this case) established with authorization from the ○○○-dong Housing Construction Promotion Act pursuant to Article 44 of the Housing Construction Promotion Act (hereinafter the "the housing association of this case").

B. After obtaining the approval of the project plan on December 21, 1994, the housing association of this case newly constructed an apartment 314 households and a commercial building, and around 197, 57 households among them sold out to the association members. The remaining apartment units and one commercial building were sold to the public. The director of the regional tax office of the regional tax office of the instant housing association conducted a survey on the quality of income tax for the housing association of this case, and notified each member of the taxation data to the district tax office that the business income of the housing association of this case was reverted to the association members.

C. In accordance with the above taxation data notification, the competent tax office deemed that the plaintiffs obtained the "business income amount" in 197 as a joint business with other members of the housing association of this case, and on December 28, 2000, the comprehensive income tax belonging to the plaintiffs in 1997 was imposed and notified as shown in the attached Table 1 (hereinafter the "tax disposition in this case"). The district tax office that did not pay it, which did not notify the plaintiffs of seizure and public auction, made each of the relevant comprehensive income tax payment on each payment date listed in the attached Table 1.

D. In addition, Defendant ○○○○ City had the Plaintiffs respectively pay the resident tax to be imposed on the income tax according to the instant taxation, and the Plaintiffs paid the relevant resident tax on each payment date listed in the separate sheet No. 1.

2. The assertion;

A. The plaintiffs' assertion

Although the plaintiffs correspond to the "organization deemed as a corporation" under Article 13 of the Framework Act on National Taxes, the defendants found the housing association in this case to be the "organization which is not a corporation" and thus imposed income tax on the plaintiffs who are union members because they obtained the business income of the association. Thus, the tax disposition in this case is null and void as the defects are significant and obvious, and the return and payment of income tax is null and void as well as the return and payment of income tax are null and void as the defendants are liable to return the paid tax

B. The defendants' assertion

Defendant Republic of Korea asserts that even though the instant housing association obtained the authorization of the competent market, it constitutes a “organization which is not a juristic person but which is not a juristic person,” and thus, the instant taxation is lawful, and that even if the instant taxation is illegal, it cannot be seen that the defect is apparent even if it is illegal, the instant taxation is not void.

Defendant ○○○○ asserts that the disposition of imposition of global income tax imposed on the Plaintiffs is legitimate, unless the disposition of imposition of global income tax imposed by the Republic of Korea against the Plaintiffs is revoked, as the resident tax to be imposed on the Plaintiffs under Articles 172 and 177-4 of the Local Tax Act.

3. Determination

A. Determination on the claim against Defendant Republic of Korea

(1) Whether the instant taxation disposition was unlawful

(A) In full view of the details of the instant taxation and the arguments made by the Defendant Republic of Korea, the instant housing association was not a “unincorporated organization deemed a corporation” under Article 13(1)1 and (4) of the Framework Act on National Taxes, and the instant housing association, under Article 2 of the former Enforcement Rule of the Income Tax Act (amended by Ordinance of the Ministry of Finance and Economy No. 202 of Apr. 30, 2001; hereinafter the same) on the premise that the instant housing association is a resident under Article 1(1)1 and (3) of the Income Tax Act, based on the premise that the instant housing association is not a “organization deemed a corporation” under Article 13(1)1 and (4) of the Framework Act on National Taxes, and thus, the instant housing association was appointed

(B) Relevant laws and regulations

(1) Article 13 (1) of the Framework Act on National Taxes: An unincorporated association, foundation, or other organization (hereinafter referred to as an "organization without legal personality") which falls under any of the following subparagraphs shall be deemed a juristic person and subject to the provisions of this Act and other tax-related Acts:

1. Unregistered associations, foundations or other organizations which are established with permission or authorization of the competent authorities or registered with the competent authorities under Acts and subordinate statutes;

(2) Paragraph (4) of the same Article: The liability for the national taxes of an organization without a legal personality, which is deemed as a juristic person under paragraphs (1) and (2) of the same Article (hereinafter referred to as "organization deemed as a juristic person"), shall be discharged

(3) Article 1 of the Corporate Tax Act: The definitions of terms used in this Act shall be as follows:

2. The term "non-profit domestic corporation" means a domestic corporation which falls under any of the following items:

(c) Organizations treated as corporations under the provisions of Article 13 (4) of the Framework Act on National Taxes (hereinafter referred to as “organizations treated as corporations”);

(4) Article 2 (Tax Liability) (1) of the same Act: The following corporations shall be liable to pay corporate taxes on their income under this Act:

3. Domestic corporations.

(5) Article 3 (1) of the same Act: Corporate tax shall be imposed on the following incomes: Provided, That for non-profit domestic corporations and foreign corporations, it shall be imposed only on income under subparagraph 1:

1. Income for each business year; and

(6) Article 1 (Tax Liability) (1) of the Income Tax Act: Any individual falling under any of the following subparagraphs shall be liable to pay the income tax on his respective income under this Act:

1. Any individual who has a domicile in Korea or has a domicile in Korea for not less than one year (hereinafter referred to as "resident");

(7) Paragraph (3) of the same Article: An unincorporated association, foundation or other organization, other than an organization deemed a corporation under Article 13 (4) of the Framework Act on National Taxes (hereinafter referred to as an “organization deemed a corporation”), shall be deemed a resident and subject to the application of this Act.

(8) Article 2 of the Enforcement Rule of the former Income Tax Act (Classification of Unincorporated Organizations): Organizations, other than organizations deemed corporations under Article 13 (1) and (2) of the Framework Act on National Taxes, whose representative or manager is appointed, but whose method of profit distribution or ratio of profit distribution is not determined, shall be deemed one resident and subject to the application of the Act.

(C) Determination

Article 44 (1) of the Housing Construction Promotion Act provides that a cooperative shall obtain authorization from the competent Mayor, etc. when it intends to build its members' housing. In this case, the competent Mayor, etc. shall be deemed to fall under the permission or authorization from the competent authority under Article 13 (1) 1 of the Framework Act on National Taxes. Thus, a housing association established with authorization from the competent Mayor, etc. in accordance with Article 44 (1) of the Housing Construction Promotion Act shall be deemed to fall under the "organization without a legal personality" under Article 13 (1) 1 and (4)

Meanwhile, since the housing association of this case was established with the authorization of the ○○ market pursuant to Article 44(1) of the Housing Construction Promotion Act, it constitutes an unincorporated organization deemed a corporation pursuant to Article 13(1)1 and (4) of the Framework Act on National Taxes, corporate tax should be imposed pursuant to Article 1 subparag. 2(c) and Article 2(1)1 of the Corporate Tax Act with respect to such income. Accordingly, the tax disposition of this case is unlawful, on the premise that the housing association of this case is a non-corporate entity under Article 13(1)1 and (4) of the Framework Act on National Taxes, and that the plaintiffs are residents under the Income Tax Act, and the comprehensive income tax should be imposed with respect to such business income.

(2) Whether the defect in the instant taxation disposition is grave and apparent and thus null and void.

First, in order to make a tax disposition null and void a year, it is insufficient to say that there is an illegal ground for the disposition, and it should be objectively clear that the defect is an important violation of laws and regulations, and in order to determine whether the defect is significant and obvious, it is necessary to reasonably consider the purpose, meaning, function, etc. of the laws and regulations, which serve as the basis for the relevant tax disposition, and at the same time, the specificity of the specific case itself. In addition, a tax disposition imposed on a person who does not have any legal relations or factual relations which are subject to tax, is serious and obvious, but if there are objective circumstances to believe that it is subject to tax assessment on any legal relations or factual relations which are not subject to tax, and it can only be clearly examined the factual relations, it cannot be said that it is apparent that the defect is apparent even if it is serious.

On the other hand, the defendant Republic of Korea ruled that the housing association of this case is not a "organization without a legal personality" under Article 13 (1) 1 and (4) of the Framework Act on National Taxes and it is not a "organization deemed a corporation" under Article 1 (3) of the Income Tax Act and Article 2 of the former Enforcement Rule of the Income Tax Act, and therefore, Article 2 of the Enforcement Rule of the Income Tax Act provides that an organization shall be regarded as a resident although its representative or manager is appointed but the method of distributing profits or distribution ratio is not determined. However, the above Enforcement Rule of the Income Tax Act provides that an organization, other than an organization, which is deemed a corporation under Article 13 (1) and (2) of the Framework Act on National Taxes, is not a "organization with no legal personality" and therefore, it is clear that "organization recognized as a corporation under Article 13 (1) and (2) of the Framework Act on National Taxes is excluded from its application, and therefore, it is clear that it constitutes a tax assessment by the defendant Association, not a general legal entity.

4. Claim against Defendant ○○○ City

A. Relevant provisions

(1) Article 172 (Definitions) of the Local Tax Act: The definitions of terms used in resident tax shall be as follows:

3. The term “pro rata income tax” means the resident tax, whose tax base is the income tax amount payable under the Income Tax Act (excluding the additional tax for unfaithful return for failure to pay the relevant returned tax amount, from among those who make a final return of tax base of the income tax);

(2) Article 177-4(1) of the Act on National Taxes or the Income Tax Act shall be reported to the head of the competent tax office in the form as determined by the Ordinance of the Ministry of Finance and Economy when a person liable to pay income tax returns his income tax. A preliminary return or a revised return is filed, and it shall be paid to the head of the competent Si/Gun (the head of the competent Si/Gun in the case of the Special Metropolitan City

(3) Paragraph (4) of the same Article: In case where the chief of a tax office refunds the income tax that is the tax base for which income tax is to be imposed and collected pursuant to paragraphs (1) and (2), he shall notify the head of Si/Gun having jurisdiction over the place for payment of income tax in the form as prescribed by the Ordinance of the Ministry of Government Administration and Home Affairs by the end of the following day.

B. Determination

Since the instant global income tax assessment imposed on the Plaintiffs is identical as recognized earlier, due to its significant and apparent defect, the said assessment by Defendant 00 ○○○○, which was made by setting the said tax base, is also null and void as a matter of course.

5. Amount of unjust gains;

Furthermore, as recognized earlier, the plaintiffs paid global income tax and additional tax as shown in the separate sheet No. 1 to the defendants as well as resident tax, but all of the Defendants' taxation dispositions are null and void. Thus, the defendants are obligated to refund the amount already paid to the plaintiffs and its delay damages. In the case of national tax refund, Article 52 of the Framework Act on National Taxes, Article 30(2) of the Enforcement Decree of the Framework Act on National Taxes, Article 13-2 of the Enforcement Rule of the Framework Act on National Taxes, Article 46 of the Local Tax Act, Article 39 of the Enforcement Decree of the Local Tax Act, Article 46 of the Local Tax Act, and Article 39 of the Enforcement Decree of the Local Tax Act, the amount of 10,000 per day from the date of each payment until March 31, 201, and 16/1000 per day from the following day to April 5, 2002, and each of the defendants' respective interest rate from 10,000 to 20.1.

6. Conclusion

Therefore, the plaintiff (Appointed party)'s claim against the defendants is justified and it is so decided as per Disposition by the assent of all.

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

2,865,550 won

20,964,440 won

1,901,110 won

Amount to be paid

19,056,040 won

17,623,250 won ( January 31, 2001)

1,432,790 won ( October 30, 1999)

Interest Refund Interest Sub-payment System

3,809,510 won

1,338 Dailys

3,341,190 won

1,796 Dailys

468,320 won

Above March 31, 2001 (3/10,000 per day)

534,156 won

59 days;

311,931 won

517 day

22,225 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

1,128,117 won

370 days

1,043,296 won

370 days

84,821 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

894,113 won

361 1 days

827,059 won

361 1 days

67,054 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

1,253,124 won

548 100

1,158,904 won

548 100

94,220 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

23,746,248 won

21,680,507 won

2,065,741 won

Amount to be paid

17,894,120 won

16,338,110 won ( October 30, 1999)

1,556,010 won ( October 28, 1999)

Interest Refund Interest Sub-payment System

5,852,128 won

1,796 Dailys

5,342,397 won

1,798 Dailys

509,731 won

Above March 31, 2001 (3/10,000 per day)

2,776,310 won

517 day

2,534,040 won

519 Dailys

242,270 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

1,059,331 won

370 days

967,216 won

370 days

92,115 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

839,770 won

361 1 days

766,747 won

361 1 days

73,023 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

1,176,717 won

548 100

1,074,394 won

548 100

102,323 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

2,696,151 won

20,795,041 won

1,901,110 won

Amount to be paid

17,043,630 won

15,610,840 won ( October 13, 1999)

1,432,790 won ( October 30, 1999)

Interest Refund Interest Sub-payment System

5,652,521 won

1,813 Dailys

5,184,201

1,796 Dailys

468,320 won

Above March 31, 2001 (3/10,000 per day)

2,723,081 won

534 10

2,500,856 won

517 day

22,225 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

1,008,982

370 days

924,161 won

370 days

84,821 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

799,670 won

361 1 days

732,616 won

361 1 days

67,054 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

1,120,788 won

548 100

1,026,568 won

548 100

94,220 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

50,039 won

5,434,043 won

512,996 won

Amount to be paid

4,491,200 won

4,104,700 won ( November 8, 1999)

386,500 won ( October 29, 199)

Interest Refund Interest Sub-payment System

1,438,839 won

1,788 Dailys

1,332,343 won

1,797 Daily days

126,496 won

Above March 31, 2001 (3/10,000 per day)

686,849 won

509 Dailys

626,787 won

518 Dailys

60,062 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

265,878 won

370 days

242,998 won

370 days

2,880 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

210,771 won

361 1 days

192,633 won

361 1 days

18,138 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

295,341 won

548 100

269,925 won

548 100

25,416 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

14,625,460 won

13,378,476 won

1,246,984 won

Amount to be paid

17,370,540 won

10,430,830 won ( March 30, 2000)

939,710 won ( October 30, 1999)

Interest Refund Interest Sub-payment System

3,274,920 won

1,648 Dailys

2,947,646 won

1,796 Dailys

307,274 won

Above March 31, 2001 (3/10,000 per day)

1,300,441 won

369 10

1,154,692 won

517 day

145,749 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

673,135 won

370 days

617,505 won

370 days

5,630 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

53,618 won

361 1 days

489,518 won

361 1 days

4,100 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

77,726 won

548 100

685,931 won

548 100

61,795 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

9,212,440 won

8,255,612 won

956,828 won

Amount to be paid

8,330,040 won

7,464,860 won ( May 30, 2002)

865,180 won ( May 30, 2002)

Interest Refund Interest Sub-payment System

82,400 won

857 10

790,752 won

857 10

91,648 won

Above March 31, 2001 (3/10,000 per day)

Won

Daily

Won

Daily

Won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

Won

Daily

Won

Daily

Won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

34,617 won

309 Dailys

299,863 won

309 Dailys

34,754 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

547,783 won

548 100

490,889 won

548 100

56,894 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

21,943,391 won

20,101,963 won

1,841,428 won

Amount to be paid

18,841,170 won

17,44,020 won ( July 31, 2001)

* 4th installment payment date

1,397,150 won ( November 30, 1999)

Interest Refund Interest Sub-payment System

3,102,221 won

1,157 Dailys

2,657,943 won

1,766 Daily days

44,278 won

Above March 31, 2001 (3/10,000 per day)

204,123 won

Daily

Won

487 10

204,123 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

74,889 won

248 10

692,178 won

370 days

82,711 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

84,215 won

361 1 days

818,647 won

361 1 days

65,568 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

1,238,94 won

548 100

1,147,118 won

548 100

91,876 won

From October 15, 2004

Above 2

(10/100 per day)

Note : ○○○

Classification

Date of Notice and Interest Rate

guidance.

Amount to be paid (unit: won)

Jinay

Interest Number

Global Income Tax

(Date of Payment)

Interest Number

Resident Tax (payment Date)

Total System

14,366,616 won

13,214,073 won

1,152,543 won

Amount to be paid

1,032,260 won

10,092,550 won ( December 29, 199)

939,710 won ( September 30, 200)

Interest Refund Interest Sub-payment System

3,334,356 won

1,737 Dailys

3,121,523 won

1,461 Dailys

212,833 won

Above March 31, 2001 (3/10,000 per day)

1,438,024 won

458 Dailys

1,386,716 won

182 day

51,308 won

From April 1, 2001 to April 5, 2002 (16/100,000 per day)

653,108 won

370 days

597,478 Won

370 days

5,630 won

From April 6, 2002

Until April 1, 2003 (13/1,000 per day)

517,743 won

361 1 days

473,643 won

361 1 days

4,100 won

From April 2, 2003 to September 30, 2004 (12/100,000 per day)* Director (the date of request)

725,481 won

548 100

63,686 won

548 100

61,795 won

From October 15, 2004

Above 2

(10/100 per day)