종합소득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasons for the court’s explanation concerning this case are as follows: (a) the list of the judgments of the court of first instance shall be changed to the annexed list of the judgments of the court of first instance; and (b) the reasoning for the judgment of the court of first instance shall be the same as the part of the judgment of the court of first instance, except for the addition of the following in the fifth and fourth parts of the judgments of the court of first instance; and (c) thereby, it shall
The Plaintiff against this is the Act on Ownership and Management of Condominium Buildings (hereinafter referred to as the "Act on Ownership and Management of Condominium Buildings").
(2) In light of the purport of the tax adjudication precedent (see, e.g., Supreme Court Decision 2001Do3144, Apr. 30, 2013) that the management body’s “management body” under the provisions of the Housing Act is jointly running by its members, it is difficult to view that the substance is the same as that of the management body consisting of all sectional owners (see, e.g., Article 23(1) of the Aggregate Buildings Act) and the substance of the management body consisting of all sectional owners (see, e.g., Supreme Court Decision 201Do320, Apr. 30, 2013; Supreme Court Decision 2015Do3284, Apr. 30, 201).