Seoul Administrative Court-2017-Gu Partnership-51358 ( November 10, 2017)

early trial 2016west2542 ( October 04, 2016)

The status of a member of an unincorporated association may be inherited by rules and practices, but the association of this case does not fall under such status.

Although the status of a member of an unincorporated association cannot be basically inherited, it can be inherited by the rules or practices, it is difficult to view that the instant association falls under such status, and the contractual status of a lessor, which is the cause of the rent for athletes, is owned by an association, and thus cannot be deemed to have reverted to the Plaintiff due to inheritance of the

Article 2 (Tax Liability)

Seoul High Court-2017-Nu-86714 global income and revocation thereof.

KimA

s. Head of the tax office

November 10, 2017

August 22, 2018

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition of imposition of global income tax of KRW 22,643,980 (including additional tax) against the Plaintiff on April 18, 2016 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasons for this court's decision are as follows: (a) the relevant part of the judgment of the court of first instance is amended as follows 2; and (b) the reasoning for the judgment of the court of first instance is as stated in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, except for adding the judgment as stated in the following (3).

2. Parts of modification; and

From the 5th 6th 6th eth eths, “it is succeeded,” and the same 7th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth.

○ 5th day below the 5th day shall be from the 5th day to the 2th day below (Article 25).

The voting rights of members of a cooperative shall be one vote per member (Article 9(4)), and a project in which a member has made an investment.

All or any part of the target real estate shall be subject to any third party other than members without the approval of the partnership.

Any other disposition or modification, such as sale, transfer, establishment, etc., shall not be conducted, and shall not be conducted in violation thereof.

(Article 25) The Corporation shall be liable for the damages to the Corporation (Article 25), and matters not provided for in the articles of incorporation

Other relevant Acts and subordinate statutes (Article 34).

○ 7 10 pages "No. 14" are the same as "No. 14, 17 evidence".

From the last 10th to the 10th 5th eth eth eth eth eth eth eth eth eth.

Although an unincorporated association may also be transferred or succeeded to the status of a member by the rules or practices (see, e.g., Supreme Court Decision 95Da6205, Sept. 26, 1997). However, in light of the following circumstances, the deceased may be acknowledged as having neglected the overall purport of oral argument in all factual relations, including the background of the first instance judgment citing this Court’s “1. Disposition,” and the contents of the relevant statutes and the written evidence No. 15 and No. B. 199, the deceased lost the status of a member of the association at the same time as the deceased died on May 19, 2009, and the Plaintiff, the deceased’s heir, also succeeded to the status of a member of the association based on the terms of “the practices of the association or implied approval”. Furthermore, even if the Plaintiff received the land owned by the deceased in proportion to his share of inheritance pursuant to Article 1005 of the Civil Act, it cannot be deemed unlawful to have held the status of a lessor’s member of the land at the time of this case.

① The articles of association of the instant association do not expressly provide for the succession to the status of a union member, and the articles of association merely provide for one member’s voting right to vote (Article 9(4)). It appears that the number of heirs did not consider any distribution of voting right to a union pursuant to the number of heirs and did not consider approval for inheritance of a union member’s status. Rather, the articles of association provide for matters not stipulated in the articles of association pursuant to the Civil Act and other relevant Acts and subordinate statutes (Article 34). Thus, deeming that inheritance of a union member’s status is not permitted in principle pursuant to Article 56 of the Civil Act is consistent with the language and structure of the articles of association of

② Around March 27, 1998, the Plaintiff transferred 1.13% of the shares of the instant association to Kima, a student of the Plaintiff, at the time of the instant association on or around June 25, 2006, Kimbb transferred 0.54% of the shares of the instant association to other members of the instant association, and on or around October 20, 2006, five children of the deceased except the Plaintiff were transferred from 1.12% to 1.13% of the shares of the instant association, but it is difficult to view that there was no case where there was the deceased other than the deceased or the heir did not succeed to the status of the union member due to the death of the union member, and the Plaintiff, even if the Plaintiff falls under an association with no capacity to enjoy profit-making purposes under the Commercial Act, the transfer of shares is contrary to the consent of other members, and it is difficult to view that there is no evidence that there is no legal status of the parties to the instant association as an inheritance, regardless of the requirements of inheritance.

③ The minutes (Evidence B No. 19) of the special meeting of the instant association held on December 26, 2013, which was held after the death of the deceased, include the name of the deceased in the list of union members. If the name of the deceased was stated in the list of union members, and there was a "work recognizing the status of union members" in the instant association as the defendant's assertion, or an implied approval on the acquisition of the status of union members in the instant case, the above minutes must be natural, instead of the name of the deceased, the name of the plaintiff et al., but the name of the deceased was still stated in the list, and as such, the latter is also indicated as "Death" in the remarks column.

3. Addition of Judgment

A. The defendant's assertion

As the deceased died on May 19, 2009, the Defendant asserts that denying the inheritance of the status of union members is contrary to the principle of gold-competing, on the premise that the Plaintiff succeeded to the status of union members and succeeded to the relevant rights and obligations together with other co-inheritors, and on the premise that the Plaintiff reported inheritance tax, the amount computed by multiplying the deceased’s share ratio among the obligations owed by the instant association by the inheritance obligation, including the inheritance obligation.

B. Determination

In order to apply the principle of speech and good faith to taxpayers, there is an objectively contradictory behavior, the behavior was caused by a taxpayer’s severe act of worship, and the trust of the tax authority resulting therefrom should be worth protecting (see, e.g., Supreme Court Decisions 98Du17968, Nov. 26, 199; 2005Du6300, Jan. 26, 2006).

According to the Inheritance Tax Report (No. 4) on the Deceased, the deceased’s heir, including the Plaintiff, reported the amount of KRW 381,753,852 equivalent to the share of joint business with respect to the deceased’s association among the obligations owed by the Plaintiff at the time of filing a report on the tax base of the inheritance tax, including the inheritance obligation. However, such circumstance alone is insufficient to readily conclude that the Plaintiff’s succession to the status of the deceased’s member through the said report on the tax base of the inheritance tax is conclusive or that the obligation to pay taxes with respect to the profits from the players is approved. Therefore, it is difficult to deem that the Plaintiff cannot be deemed to have any objectively contradictory behavior against the Plaintiff, and thus, it is difficult to deem that the Plaintiff’s refusal to succeed to the status of a member and the Plaintiff’s dispute over the liability to pay global income tax in question is contrary

4. Conclusion

Therefore, the plaintiff's claim of this case is accepted for the reasons, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit.