(심리불속행) 권리능력 없는 사단의 조합원 지위는 규약·관행에 의해 상속될 수 있지만 이 사건 조합은 그에 해당하지 않음[국패]
Seoul High Court-2017-Nu-86714 ( August 22, 2018)
early trial 2016west2542 ( October 04, 2016)
(Incompetence of Hearing) The status of a member of an unincorporated association may be inherited by the rules and practices, but the association of this case does not correspond to it.
(Summary) Although the status of a member of an unincorporated association is basically not inherited, it can be inherited by the rules or practices, it is difficult to view that the association of this case constitutes such status, and since the status of a lessor under the contract which is the cause of the rent for players is owned by an association, it cannot be deemed that the obligation to pay income tax has been reverted to the Plaintiff
Article 2 (Tax Liability)
Supreme Court-2018-Du-56381 global income and lawsuit demanding revocation of disposition
KimA
s. Head of the tax office
August 22, 2018
January 2, 2019
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per