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(영문) 대법원 2018.05.30 2017다50440

잔여재산분배

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The judgment of the court below is reversed, and the case is remanded to the Seoul Northern District Court Panel Division.

Reasons

The grounds of appeal are examined.

1.(a)

citing the reasoning of the judgment of the first instance, the lower court partly accepted the instant claim for distribution of residual property based on the following grounds.

Even if the defendant association is not an association under the Civil Act, the legal principles on the distribution of residual property can be applied when the association is dissolved.

Article 69 of the articles of incorporation of the defendant's association provides that the liquidation of a dissolved corporation shall be governed by the relevant provisions of the Civil Code. Thus, Article 724 (2) of the Civil Code concerning the distribution of residual property may be applied mutatis mutandis when the partnership is dissolved.

Accordingly, the lower court determined as follows.

In the event that the association is dissolved and only there remains no remaining remaining assets, the association may distribute its remaining assets without undergoing the liquidation procedure (see, e.g., Supreme Court Decision 2007Da48370, Nov. 15, 2007).

In May 26, 2015, when a representative liquidator of the defendant association was removed from the office of the association and the payment of communication expenses, etc. related to the operation of the association was completed, the account balance remaining in the account in the name of the defendant association as of the above date is determined as residual property on the ground that the remaining remaining business of the association remains in the account in the name of the defendant association at the above date, and as a result, Article 724 (2) of the Civil Code is applied by analogy, it is reasonable to order

B. However, we cannot accept the above judgment of the court below.

The judgment below

The reasons and records reveal the following facts.

1. The defendant cooperative is a redevelopment cooperative, the establishment of which has been approved on November 1, 1995 and the establishment of which has been registered under the Urban Redevelopment Act of the abolished Gu.

Upon completion of redevelopment projects, the Defendant Union held a general meeting for dissolution and liquidation of partnership on December 9, 2006 to make a resolution of dissolution, and thereafter, it is liquidated as a liquidation corporation.