Seoul Central District Court 2012 Gohap101331 ( October 26, 2013)

A non-corporate group that is not a taxpayer unless there is an organization, activity, etc. that recognizes the substance as a non-corporate group;

Although a church designates its purpose, name, and representative, it is not a corporation under the Framework Act on National Taxes, even if it obtained approval as a corporation in the absence of activities as an organization, financial foundation, operation of the general meeting, management of property, and other organization that can recognize the substance of an association, since it is not a corporation with compulsory capacity.

2013Na2023615 Return of Fraudulent Gains

Housing is a company of an organization for religious purposes, donated by the ○○ Association from the Plaintiff.

It was a business real estate.

on September 14, 2006, the donation made on September 5, 2006 in the name of the above ○○ Association with respect to the instant house

The registration of transfer of ownership was completed due to the cause.

[2]

With regard to the registration of transfer of ownership completed in the name of ○○ Association of Korea, such as ○○ Association of Korea.

On October 17, 2008, the registration of change of indication was completed in the name of "○○ Yangyang" (hereinafter the above "○○ school").

In both the assembly and the members of the church, "the church of this case" shall be referred to as "the church of this case".

○○○○, September 15, 2009, a report on the acquisition tax and registration tax of the instant housing was made in the name of the instant church.

The reason for the report was that the instant house was directly for the intended business within the grace period for non-taxation.

It was the fact that it could not be used.

On November 10, 2009, the head of Si/Gun/Gu who did not pay the acquisition tax and registration tax after only filing a report.

With respect to the instant church on December 10, 2009, acquisition tax of 28,100,240 won and additional tax, including additional tax, for the instant church

21,262,830 won, including registration tax, was notified.

○○ on May 19, 2011, the registration of transfer of ownership and the registration of change of indication completed in the name of the instant church as above.

A. On April 14, 2011, the decision in lieu of the self-resolution was cancelled due to the reasons.

[3]

○○ After December 29, 201, the Plaintiff was called the “AA Diplomatic Association of the International Association of Germany” (hereinafter referred to as the “AA Educational Association”).

C) A contract was entered into to sell the instant housing at KRW 3,975,000,000 with the price.

In the above sales contract, the plaintiff and the AAD Association shall have the tax and public charges on the housing of this case as AAD.

The Plaintiff agreed to pay that amount and deduct it from the purchase price to be paid.

The head of the Gu at the time of the sales contract for the instant church shall acquire △△ concerning the instant church for the instant church

tax 28,100,240 won and additional dues 8,935,800 won and 21,262,830 won and additional dues 6,506,330 won;

△△ Education Tax of KRW 4,252,560 and additional dues of KRW 1,301,260 and KRW 2,810,020 and additional dues of KRW 2,810,020.

The payment of the tax amount of 893,580 won, total of 74,062,620 won was notified.

Pursuant to the above agreement, the ○Academy shall pay 74,062,620 won in arrears on December 29, 2011 in accordance with the above agreement.

B deducted from the above sales amount to be paid to the Plaintiff.

2. Summary of the plaintiff's assertion

The church of this case is merely a nominal organization that does not have any substance as a non-corporate group and is therefore paid.

The head of Si/Gun/Gu shall not be the third party responsible for filing a report or a final report made in the name of the instant church.

Notice of payment to a church is all null and void.

Therefore, from among the delinquent tax amount of KRW 74,062,620 paid by the Plaintiff, additional charges against the Defendant Seoul Special Metropolitan City

(b) recover the acquisition tax, registration tax, and local education tax, including the acquisition tax, registration tax, and local education tax, in part 70,359,020 won

The portion of the special rural development tax, including additional dues, shall be claimed to return 3,703,600 won to the private country.

3. Facts of recognition;

The following facts are no dispute between the parties, or evidence A1 to 14, and evidence B Nos. 1 and 2

Each entry shall be recognized by integrating the overall purport of the pleadings in each entry.

[1]

○ The Plaintiff was a woman of 1937 who was married with her husband in 2001 and was married with her son in 2001.

On December 14, 2005, in attached Form 2, 000-1 site and its ground neighborhood, written on December 14, 2005 ○○○-ro, Seoul and its ground neighborhood.

Section A, Section B of the active facility building (hereinafter referred to as the "building to ○○, in total of the above sites and buildings);

A. A. B. Gifted to 4 persons of ParkB and made on December 16, 2005 each 1/4 shares under the above 4 persons’ name with respect to each 1/4

The registration of ownership transfer based on donation was completed.

○○A, as a certified judicial scrivener, became aware of the Plaintiff in the course of consulting on the inherited property, and section BB

AA is a dual living together, and ParkA is a construction business operator who works in the vicinity of the plaintiff's house at the construction site.

The plaintiff and the plaintiff came to know.

○○ thereafter, on August 17, 2006, with respect to the shares of the above 1/4 of ParkB in respect of the above 1/4 shares of such ParkB, the wife KimA and ParkB.

The registration of transfer of ownership was completed due to the gift under the name of the Ministry of Foreign Affairs.

○○A, ChoB, ParkB, KimA, KimA, and Lee A shall be recorded in the instant case in which the Plaintiff resides (attached Form 1).

In the house, the plaintiff was not ‘Nim' with the house, and the plaintiff was also a family member with ChoA et al.

I would like to receive filial duty while I would like to receive filial duty, and I would like to receive filial duty from others.

I thought that the building was donated to third class of the building.

[2]

○On the other hand, the plaintiff establishes a church on the housing of this case and operates it together with Cho and Park.

The term "" was set as follows.

The articles of incorporation of the church of this case was prepared on August 1, 2006, and the contents of the church were as follows.

(Article 1) The present church shall be the Diplomatic Hall of Korea ○○ Association.

(Article 2) This church shall be in Seoul ○○-dong 000-50.

(Article 3) The purpose of this church is to carry out the following activities:

(i)a course for grheat; 2)afratian education;

iii)resh, iono road 4); relief projects;

(v)Incidental projects related to the operations of the Dogwon and the Dogwons; and

(Article 4) The members of this church shall be those registered in the register of its members.

(5) This church shall set up an operating committee and have two co-operatings, two operating members and one clerk.

The clerk shall concurrently hold office as an operating member.

(Article 6) The Operating Committee of the present church shall decide:

(i)the disposal, acquisition and management of real property related to the purpose of the church;

(iii) personnel 4) Dissolution and liquidation of churches;

(v)other matters to be decided by the Operating Committee.

(Article 7) The chairman of the Joint Operation Committee shall exercise the power of representation on behalf of the church and all of the churches.

(1) All affairs shall be controlled.

(Article 8) The Operating Committee shall hold with the consent of at least 1/3 of its members, including co-chairpersons.

Resolutions with the concurrent votes of more than half.

(Article 10) All matters to be resolved by the Board of Governors shall be delegated to the Operating Committee.

(Article 11) The assets of a church shall be registered in the name of the church with real property, movable property, claims and other property;

registration, possession, and transaction.

(Article 12) The proceeds of a church shall be unconstitutional.

(Article 13) The assets and earnings of a church shall not be distributed to the members and shall not be distributed to the members for the purpose of a church.

Only use and manage it by the operating committee.

○○○○ on August 31, 2006, by the Protocol, ParkA, KimA, and Lee Dong as the co-representative of the instant church;

The election and resolution of the ParkA was made.

[3]

○○ on September 5, 2006, applying for the issuance of registration number for real estate registration of the church of this case

On the same day, the registration number was assigned to the church of this case on the same day.

on September 6, 2006, acquisition tax of this case 27,800,000 won and registration tax of 20,850,000 won

The application for taxation was made in the name of the instant church. The reasons for the application are as follows:

The church is a real estate for business purposes of an organization, which is donated by the plaintiff for religious purposes.

was the case.

○ At the time of filing an application for non-taxation, the instant church used by the Plaintiff, but the instant church

The first floor, which is donated from a person, shall be an educational officer and a flag room for the first floor, the second floor shall be a tugboat for the second floor, and the management office for the underground floor.

A plan for the use of "to be used as an employee accommodation" was submitted.

In addition, the application for the approval of the legal entity for the instant church was made in the name of the instant church;

On September 13, 2006, the identification number of non-profit corporations issued to the church of this case.

Pursuant to ○○, Sep. 14, 2006, regarding the instant housing, the name of the instant church on September 5, 2006

The registration of transfer of ownership based on donation has been completed.

[4]

After ○○○, on December 27, 2006, the articles of incorporation of the instant church shall be amended by the Conciliation, ParkA, KimA, and Lee A.

The decision was adopted.

The contents of the articles of incorporation amended as above were as follows.

(Article 4) 1. The members of this church shall be divided into regular members and associate members, and the regular members shall be eligible to vote and be elected.

have rights, voting rights.

2. The regular members of this church are members of the MediationA, ParkA, KimA, and Lee 4.

(Article 5) A steering committee shall be established with regular members as its members.

(Article 6) The Operating Committee shall decide:

(i)the election and removal of officers and employees of the church, ii)the matters pertaining to the objectives of the church;

(iii)to see the Council and to examine the membership qualifications (regular members and associate members) of the Council;

(Article 7) Of the operating members, the MediationA and Park shall be appointed as joint representatives.

(Article 8) The term of office of the Joint Representatives shall be ten years and may be renewed consecutively.

○ The instant house is 529.5 square meters of the site and 2 floors on the ground as shown in attached Form 1, and 1.

The floor is 124.50 square meters, the second floor is 119.07 square meters, the underground room is 46.45 square meters, and the plaintiff resides in the housing of this case.

C. As seen earlier, on September 14, 2006, the registration of ownership transfer was completed in the name of the instant church.

Even after the plaintiff continued to reside in the house of this case.

As seen in the preceding ○, the Plaintiff established a church on the instant house and established it together with Cho and ParkA.

The articles of association of the church of this case have operated, and the articles of association of the church of this case provide worships, reading education, clothes, lags, etc.

As a result of the operation committee's resolution, the board of directors prescribed the hearing of the source items, etc.;

In the instant house, the members did not participate in worship, praise, assembly, etc., and the office of origin in the instant house.

There was no ice, etc.

As seen earlier, on September 6, 2006, the application for non-taxation of the acquisition tax and registration tax on the instant housing

The first floor of the instant housing at the time it was made in the name of the instant church shall be an education hall and a skill room, 2

Use of the floor to be used as wedding dividends, and underground floor to be used as a management office and a staff lodging;

The plan was submitted, and the plaintiff continued to reside in the housing of this case, and the above education officer and the press.

The facilities, such as the Do room and the distribution of tugboats, were not installed.

○On the other hand, as seen earlier, the Plaintiff donated a third class building and made it possible to do so;

AB, ParkA, KimA, or Lee AA whose ownership transfer registration has been completed in the name of the Plaintiff, and ChoA et al.

A. N. L. L. L. and N. L. L. L. L. L.’s residence, and the Plaintiff was L.A.

Recognizing that they want to receive the same effect as family members, it is against the people around the others.

In mind that he would have received filial duty from others, he said that he donated a third-party building, and ChoA et al.

Although the Plaintiff was hospitalized due to health aggravation, the Plaintiff did not visit or attend the Plaintiff’s life.

All expenses, such as expenses, medical treatment, and hospitalization, were borne by the plaintiff himself.

[5]

○○○, on July 26, 2008, the name of the church of this case and the name of the church of this case by Choglera, ParkA, KimA, and Lee Dong.

It shall be amended from the ○○ Association of Korea to the ○○ Association of Korea, and its articles of incorporation shall be amended again.

The decision was adopted to determine.

○ At the time of the resolution by the lower court, the Plaintiff occupied and used the instant house and demanded its return.

Recognizing that there is no free access and there is no free access, the temporary office of the church of this case shall be

Seoul, ○○○-dong 00-5 Apartment 000, 000, each month at this place, which is a residential area.

At least once, it was also good to worship, etc.

The contents of the articles of incorporation amended as above were as follows.

(Article 1) The principal session shall be '○○ Movables'.

(Article 2) The Association shall be established in Seoul or Gyeonggi-do.

On October 17, 2008, the registration of change of indication was completed in the name of '○○○ Association of Korea' in the name of '○○ Association of Korea' with respect to the instant house.

[6]

○○ on September 12, 2008, September 12, 2008, by the Plaintiff, and this case

A lawsuit was filed against a church (Seoul Central District Court 2008Gahap0000).

Acquisition tax on the housing in this case on September 15, 2009, when the lawsuit was pending on September 15, 2009, 27,800,000 won, etc.

The report of KRW 20,850,000 was made in the name of the instant church. The reasons for the report are that:

It was that the house could not be directly used for the purpose business within the grace period for non-taxation.

On November 10, 2009, the head of Si/Gun/Gu who did not pay the acquisition tax and registration tax after only filing a report.

With respect to the instant church on December 10, 2009, acquisition tax of 28,100,240 won and additional tax, including additional tax, for the instant church

21,262,830 won, including registration tax, was notified.

○ The judgment was rendered on May 14, 2010 on the lawsuit filed by the Plaintiff against ChoA et al.

In the resolution, if the plaintiff donated the building to ChoA, etc. to ○○, his mother will be the plaintiff.

The agreement to provide support is based on the premise of the agreement to provide support, which is supported by ChoA et al.

The gift contract on ○○ Building was rescinded by the plaintiff because it did not perform the burden.

In rendering a judgment, the cancellation of the transfer registration of ownership on the ○○ Building shall be ordered against the ChoA, etc.

was made.

In addition, in the judgment of the ○○, the church of this case is not equipped with the substance of the church, and it is registered with the church.

There is no organization and facility to be basically equipped for carrying out religious activities;

There is no provision in the articles of incorporation concerning the appointment and dismissal of a resolution authority or an executive officer, etc.

If the gift contract on the instant housing is deemed null and void because it is impossible to recognize the substance as the body;

In other words, for the instant church, the cancellation of the ownership transfer registration on the instant church was ordered.

On March 25, 2011, the appellate court rendered a decision in lieu of conciliation, and this decision

The Seoul High Court was established on April 14, 201 (Seoul High Court 2010Na0000).

In the decision of ○, the instant church has no substance and there is no donation contract on the instant housing.

In consideration of all the circumstances such as the validity, the church of this case owned the house of this case.

It was decided to cancel the registration of transfer of authority.

On the other hand, on January 2, 2009, the director of the tax office issued the instant house from the plaintiff on January 2, 2009.

560,260,800 won was imposed on the church of this case on the ground that it was received.

In addition, the Board of Audit and Inspection dismissed the request for examination of the church of this case in relation to the above disposition on October 8, 2009.

The decision was made (Board of Audit and Inspection Law No. 000 of 2009).

In the above decision of the Board of Audit and Inspection, the church of this case does not meet the requirements for the registration of the church, and as the President of the Korean War.

An organization that is not registered with the Council and is located in the church, such as a pastor, a field physician, and a street association, etc.;

The housing of this case donated for the use of church facilities is deemed not to have been used for the purpose of the housing of this case

It is difficult to view the church as a normal church in light of the facts of residence, etc., and the church in this case

After a donation of a house, arts education, eating, eating, drinking, operation, etc. as prescribed by the articles of incorporation;

1. A religious event has not been held or held, and all facilities necessary for religious events

It is deemed that the original purpose of its establishment is not sufficient, and thus the religious dissemination and other edification for the public interest is above;

However, it is difficult to regard the instant church as a public interest corporation because it was difficult to view it.

4. Determination

(a) A taxpayer;

(1) As to the instant housing, the donation made on September 5, 2006 in the name of the instant church on September 14, 2006

The registration of transfer of ownership was completed due to the cause.

Local Tax Act (amended on December 28, 2006 and enforced before the same date; hereinafter the same shall apply)

acquisition tax shall be imposed on the purchaser of real estate (Article 105), and acquisition tax shall be imposed on the purchaser.

acquisition by title, acquisition by succession, or other similar acquisition, such as sale, donation, etc.;

It refers to all acquisition without consideration (Article 104), and any person who acquires a taxable object of acquisition tax shall be liable for acquisition tax

The tax amount calculated by applying the tax rate to the tax base amount per tax base (Article 120) shall be returned and paid.

According to the Local Tax Act, the registration tax shall be registered in the public register as to the transfer of property rights.

§ 124). Any person who intends to register shall be subject to the registration (Article 124),

The tax amount calculated by applying the standard tax rate to the standard amount shall be returned and paid (Article 150bis).

(2) Before January 1, 2007, as amended on December 30, 2006, the Framework Act on National Taxes (hereinafter referred to as the “Framework Act”).

According to the tax law, the term "person liable for tax payment" refers to a person who is liable to pay national taxes under the tax law.

(Article 2). In other words, as the subject of the tax liability, the taxpayer is the subject of the tax liability, the rights and obligations under the tax substantive law.

is the person who bears the tax liability.

In general, the abstract status or qualification to be entitled to have rights and to have obligations

Since the person liable for tax payment is a person who is liable to pay national taxes under the tax laws;

A person who has rights and responsibilities can become a taxpayer of national tax.In accordance with the Local Tax Act, it shall be subject to the Local Tax Act.

The obligation to pay the tax is also the obligation to pay the tax in relation to the rights and obligations under the tax law.

Therefore, a person who has the right and duty ability can become a taxpayer of local tax.

A natural person and a corporation shall have the ability to exercise rights and obligations and a non-corporate body (a non-corporate body, corporate body);

an unincorporated association may be the subject of rights and obligations, separate from the individual nature of the member.

There is a characteristic of organization as a re-organization (Supreme Court Decision 99Da4504 delivered on April 23, 199).

x) establishing rules which have the nature of an entity with its own objective; and

institution has an organization, such as employing a decision-making body and a representative who is an executive body,

Resolution or the method of execution is conducted in accordance with the principle of majority, and the member's accession and withdrawal, etc.

agency, regardless of any change by the agency, shall continue to exist in the agency itself, and by its organization, the method of representation;

The operation of the meeting, the board of directors, etc., the composition of capital, the management of property, and other important matters as an organization shall be confirmed.

In all cases, a non-legal entity entity has the substance as a non-legal entity group (Supreme Court Decision 2007Da207 Decided May 29, 2008).

63683) Accordingly, if the non-corporate body has a substance as a non-corporate body, its rights and significance;

A person with no capacity to become a taxpayer may be a person with no capacity.

(3) According to the Framework Act on National Taxes, the competent authority among "unincorporated associations, foundations or other organizations"

An association, foundation, or other organization established with a license or authorization or registered under a statute;

Unregistered items, etc. shall be deemed to be a corporation and tax-related Acts shall apply (Article 13(1) and legal fiction).

2) In addition, an unincorporated association, other than an association, foundation, or other organization deemed a legal entity;

A representative with provisions concerning the organization and operation of an association, a foundation, or any other organization.

A person who is appointed or manager and applies for approval to the head of the competent tax office.

tax law shall apply to the acquisition of the tax by deeming it as a corporation (Article 13(2) and a corporation which is deemed to be a corporation).

The above provision also provides that an unincorporated association, foundation or other organization shall also be a corporation.

in light of the fact that the corporation performs an unauthorized activity, it is consistent with the substance to treat it as the corporation.

In addition, it is based on the consideration that the tax burden is equally distributed.

The meaning of the Framework Act on National Taxes is defined as an unincorporated association, foundation or other organization as mentioned above.

The meaning in private law is not different from that in private law.

Therefore, as seen earlier, it is a non-corporate body (unincorporated body or unincorporated body)

without any entity, it does not constitute an unincorporated association, foundation, or other entity.

It shall not be deemed a corporation under the Framework Act on National Taxes, and shall be applied for approval to the head of the competent tax office

The Framework Act on National Taxes does not have any substance as a non-corporate group even if obtained.

It can not be viewed as a corporation.

B. The instant church

(1) In order for an unincorporated association to be established, there must be an organized act with the substance as an association.

any organization determines the purpose, name, office, and representative of the external form.

organization to recognize the substance of the association, its financial basis, operation of the General Assembly, and management of property;

Unless it is proved as to the activities of other organizations, it shall not be deemed an unincorporated association unless it is proved as an unincorporated association.

(Supreme Court Decision 97Da20908 delivered on September 12, 1997).

(2) We examine the instant church as follows.

��원고가 이 사건 주택에 교회를 설립하여 조AA, 박AA과 함께 운영하기로 하였고,

The articles of incorporation of the church of this case was prepared on August 1, 2006. Members of the church of this case in the articles of association of this case

The provision that a person is registered in the school register, but the fact that such registration was made is recognized.

There is no evidence.

The Government of the Republic of Korea of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States of the United States.

Joint Representatives of the Meeting elected and resolved to elect the MediationA and ParkA, and approximately four months later on December 2006.

27. Resolution AA, ParkA, KimA, and thisA have been adopted to amend the said Articles of Incorporation. This amendment schedule has been made.

The members of the instant church shall be divided into regular members and associate members, and the regular members shall be ChoA and Park.

AA, KimA, and Lee 4 persons of thisA. In addition, a regular member is entitled to vote, eligibility for election, and decision.

It has the right and prescribed that the operating committee shall be established with regular members.

On the other hand, in the above articles of incorporation, which was signed on August 1, 2006, all matters to be resolved by the members' general meeting are common members.

prescribed to delegate to the steering committee composed of two chairperson and two operating members;

In the above articles of incorporation amended on December 27, 2006, the members shall be regular members unless the articles of incorporation provide for the general meeting of its members.

The board of directors made a decision on all the matters.

According to the above circumstances, the members of the church of this case are as follows: Cho, Park, KimA, and Lee Dong.

4. It appears that there are only four persons, among which KimA is the action of the Dong, and in the case of the action of the Dong, this action

the common representative of the church of this case and the resolution at the assembly of its members is not scheduled by the resolution of the council of its members.

Unless the organization of the Board of Governors is in itself, only the resolution of the Board of Governors is scheduled; and

It is difficult to see that a church is an organized human group.

��이 사건 교회의 구성원은 위와 같이 조AA, 박AA, 김AA, 이AA 4인에 불과한

As a certified judicial scrivener, ChoA appears to have been aware of the plaintiff in the course of consultation on the inherited property.

J. Park A, as a building contractor, is working in a neighboring building site of the plaintiff and becomes aware of the plaintiff.

KimA, and this is the wife of the AssistanceA, and this is the wife of the AssistanceA, ParkA, KimA;

ThisA, while the Plaintiff was living in the housing of this case, has not referred to the Plaintiff as “Irre,”

Ha means that ChoA et al., together with their family members, want to receive filial effects, and people around them;

In addition, it was said that he donated a third-party building in mind that he would receive filial effects from ChoA, etc.

According to the above circumstances, the church of this case has independent existence separate from the individual nature of its members.

It is difficult to see that it has the characteristics as a member, and changes due to the accession and withdrawal of members.

It is difficult to view that the organization itself continues to exist.

��2006. 8. 1. 작성된 이 사건 교회의 정관에서는 이 사건 교회를 이 사건 주택에 둔

the church of this case provides that the church of this case shall be allowed to carry out the business activities of the church of this case, to provide the worship, to provide reading, and to provide training.

However, in the instant house, the instant house provides for the worship, praise, assembly, etc. in which the members gather.

The articles of incorporation amended on December 27, 2006 shall be subject to the resolution of the Steering Committee.

There was a provision of ice ice ice, etc., but such ice ice was not available.

The name of the church of this case for which an application for non-taxation of the acquisition tax and registration tax on the housing of this case was filed on September 6, 2006

The first floor of the instant housing at the time it was made by the Council shall be the Education Center and the Technical Center, the second floor shall be the wedding, and the second floor, the second floor shall be the distribution.

The lower floor was presented a plan for the use of the content that it is intended to be used as the management office and the staff accommodation.

In addition, the instant housing is a housing site of 529.5 square meters and a second floor on its ground, with the first floor of 124.50 square meters and two floors.

19.07 square meters and underground rooms are 46.45 square meters, and the Plaintiff resided in the instant housing and was on September 14, 2006.

Even after the registration of transfer of ownership is completed in the name of a church, the plaintiff continues to reside in this house.

At the same time, there were no facilities such as the above pedagoging hall, flag room, and towing distribution.

According to the above circumstances, the activities of the church of this case to carry out its purpose, such as worship, etc.

It is difficult to see that the property was provided for the purpose of the business, such as worship, and the possession and management thereof.

It is difficult to see that it had been done.

��조AA, 박AA, 김AA, 이AA 4인이 2006. 12. 27. 이 사건 교회의 정관을 개정

After that, on July 26, 2008, the name of the church of this case was changed from the "OOOOOOOOOOOOOOOO" to the "OOOOOOOOOOOOOOOOO", and the articles of incorporation were re-established. At that time, ChoA et al.

The Plaintiff demanded the return while occupying and using the instant house, and is free to enter and leave the house.

In addition, the temporary office of the church of this case is located in Seoul ○-gu, Seoul ○○-dong, which is the residence of the MediationA.

00-5 Apartment 00,000 apartment buildings and worships at least once a month at this place.

The name of the church of this case was the same as this good. The contents of the re-revision of the articles of association as above are the names of the church of this case.

The name of this case is changed and the church of this case is not placed in the house of this case, but in Seoul or Gyeonggi-do.

Then, it was located within this area.

According to the above circumstances, the name of the church of this case concerning the housing of this case on September 14, 2006

The church of this case at the time of December 27, 2008, where two years have not passed since the completion of the registration of transfer of ownership.

A. A. Park, ParkA, KimA, and Lee 4 of thisA, a member, for the purpose of towing the housing of this case

not used in the conduct, resulting in a situation to establish a temporary office in the residence of

As a result, even after December 27, 2008, the instant church performs the purpose business, such as worship, etc.

It is difficult to see that they engaged in activities, and the property provided for the purpose of the business.

It is difficult to see that the management has been carried out.

��원고가 조AA 등을 상대로 한 소송의 제1심 판결과 항소심의 조정에 갈음하는 결

In the decision of the Board of Audit and Inspection, the church of this case did not have the substance of the church of this case.

The church failed to meet the requirements for the registration of the church and failed to be registered with the Korean Association for the Korean Association for the Religious Assembly, etc.

(2) No person shall be held, and all facilities necessary for religious events shall be installed.

Therefore, it is difficult to view that the original purpose of establishment was for religious dissemination and other edification.

(3) In full view of the above, the church of this case is for the purpose of appearance, name, office, and

organization which determines a representative but is able to recognize the substance of the association, the financial basis and the administration of the General Assembly;

It shall be a non-corporate body without proof of activities as an organization, such as the management of property, or any other organization.

I think that it does not have the substance.

If the non-corporate body has a substance as a non-corporate body, the non-corporate body shall be a person who has the right and duty ability.

and without any substance as a non-corporate body, the taxpayer may be the taxpayer and shall not have the substance as a non-corporate body.

No corporation shall be deemed a corporation under the Framework Act on National Taxes, and shall obtain approval upon request from the head of the competent tax office.

As long as it does not have any substance as non-corporate group, it shall be in accordance with the Framework Act on National Taxes.

as seen earlier, it shall not be deemed a juristic person.

Thus, the church of this case does not have the substance as a non-corporate group, and is rights and significance.

Since it is not a person with no capacity, the church of this case cannot be a taxpayer.

is the same.

(c) Declaration and payment notice;

(1) Acquisition tax of September 6, 2006 KRW 27,800,000 for the instant housing and registration tax of KRW 20,850,00 for the instant housing

The application for non-taxation was made in the name of the instant church, and the above acquisition tax and registration tax on September 15, 2009.

The report was made in the name of the instant church.

On November 10, 2009, the head of Si/Gun/Gu who did not pay the above acquisition tax and registration tax.

With respect to the instant church on December 10, 2009, acquisition tax of 28,100,240 won and additional tax, including additional tax, for the instant church

21,262,830 won, including registration tax, was notified.

On December 29, 2011, the Plaintiff concluded a sales contract for selling the instant house to the AAB conference.

The head of Gu at the time of the instant church 28,100,240 of the △△ acquisition tax on the instant church

Won and the additional dues 8,935,800 won, 21,262,830 won, additional dues 6,506,330 won, and △△△ Local Education Tax

4,252,560 won and additional dues 1,301,260 won and 2,810,020 won for special rural development tax and additional dues 893,580 won;

A total of 74,062,62,620 won was notified of the payment of delinquent tax.

(2) We examine the above report and notice of payment as follows.

��취득세와 등록세는 신고납세방식의 조세로서 이러한 유형의 조세에 있어서는 원칙

tax by an act of a taxpayer on his own setting and filing a tax base and amount

An obligation is specifically determined, and the payment is determined by a declaration.

the State or a local government shall make such a determination on the claims

of such amount of tax paid, so that the taxpayer’s filing of the return is significant and apparent,

(1) If a person does not have a right to be deemed as unjust enrichment, it shall not be deemed as unjust enrichment.

In this context, whether the defect in the act of reporting is a grave and apparent and thus constitutes a void as a matter of law

the purpose, meaning, function, and defective reporting of the laws and regulations which are the basis for the filing of the report.

The legal remedies, etc. for the report shall be considered as a purposeological and at the same time the report is made.

The physical circumstance should be individually identified and determined and reasonably (Supreme Court Decision 2005 May 12, 2005).

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Doz., Counsel for plaintiff-appellant)

However, acquisition tax reporting is conducted between a taxpayer and a tax authority.

The reporting act is not particularly problematic because the protection of a third party trusting the existence of the reporting act.

B. Even if the invalidation is void, it does not seriously undermine legal stability, while it does not constitute a requirement for taxation, etc.

(1) If there are significant defects and the legal remedies are relatively insufficient compared to the national tax, the

the taxpayer without correcting the result of the report, and at the disadvantage of the taxpayer due to the report.

of the taxpayer's rights and interests, even if the taxpayer's request for tax administration stability and smooth operation is considered.

exceptional in the event that there are special circumstances deemed significantly unfair from the aspect of the proposal, etc.

In other words, it is reasonable to say that such defective reporting acts are automatically null and void (Supreme Court Decision 2009 February 12, 2009).

[Judgment 208Du11716]

��일반적으로 행정처분의 취소사유와 무효사유를 구별하는 것은 행정목적의 달성, 법

Public interest such as adequate stability, protection of trust of third parties, relief of people's rights and concrete validity;

It is to adjust the conflict of interests between private interests.

Tax law is basically a monetary payment relationship between the tax authority and the taxpayer.

The Office can secure a ruling notwithstanding the defects of the taxation disposition, as it is recognized to have its own right to enforce the taxation;

Tax law does not affect any third party other than the tax authority and the taxpayer.

The relationship is, compared to the general administrative law relations, to achieve administrative objectives, to ensure legal stability and to protect the trust of third parties.

The problem is relatively low.

On the other hand, whether the Framework Act on Local Taxes was enacted on March 31, 2010 and enforced on January 1, 2011.

a revised report in the local tax law relationship shall be in accordance with the Framework Act on National Taxes.

In comparison with the claim for correction recognized, it was insufficient as a remedy for rights.

��납세의무자는 납세의무의 주체로서 조세실체법상의 권리・의무관계에서 조세채무를

Since it is a person who bears the responsibility, a person who has the ability to pay taxes can become a taxpayer.

As a kind of monetary obligation, there is no subject to whom the monetary obligation will accrue without any rights and responsibilities.

The establishment or realization of the tax liability itself is legally impossible because there is no person to perform the tax obligation.

Therefore, even though the taxpayer cannot become a taxpayer due to lack of rights and responsibilities, he/she has the rights and responsibilities.

A declaration or disposition made by external appearance seems to be serious.

��권리・의무능력이 있어 납세의무자가 될 수 있는 자가 한 신고나 그에 대하여 한

In a disposition, if the defect is serious, and if it is not deemed apparent, the report or disposition;

In principle, the portion cannot be deemed as null and void as a matter of principle, which is due to the right and duty ability of taxpayer.

It is a case of abstract status or qualification.

However, even though it is not possible to become a taxpayer due to lack of rights and responsibilities, it has rights and responsibilities.

any declaration or disposition made upon the appearance of such person

Since the establishment or realization of the duty itself is legally impossible, as above, the right and capacity as above.

in this respect, it shall be deemed to be the same as the case of an abstract status or qualification to be a taxpayer.

The establishment or realization of the tax liability itself is not legally impossible as above.

for the achievement of the purpose of taxation, legal stability, stability of the taxation administration, and the request for its smooth operation;

The necessity and importance are relatively decreased.

��취득세와 등록세는 신고납부방식의 조세인바, 이러한 신고납부방식은 납세의무자

Self-Assessment System within the meaning of determining the tax base and tax amount by itself, which is more than anyone.

under the premise that the taxpayer is able to accurately grasp the object of taxation;

It takes charge of measuring work. However, it is not possible to become a taxpayer due to lack of rights and responsibilities.

In the case above, there is no person to identify the taxable object and to determine the tax base and tax amount by himself.

This is the case.

Therefore, the defect in the acquisition tax and registration tax reporting act is significant and apparent so that it is void.

the purpose, meaning, and function of the laws and regulations, which are the basis for the filing of the report;

In terms of consideration, the taxpayer cannot be a taxpayer due to lack of rights and responsibilities.

Reports made by external appearance, which seems to have the capacity to exercise rights and obligations, shall be governed by the above laws and regulations.

The purpose, meaning, and function of the Commission can not be fundamentally consistent.

��취득세는 재화의 이전이라는 사실 자체를 포착하여 거기에 담세력을 인정하고 부과

As a kind of distribution tax, the actual acquisition act itself is a taxable object (Supreme Court).

. The acquisition, transfer or alteration of the property right or other rights (Law No. 7453, Dec. 24, 2004); the registration tax shall be the acquisition, transfer or alteration of the property right or other rights.

or registration of matters concerning extinguishment in the public register book, the person who registers or registers such matters.

Tax on the body as a taxable object (Supreme Court Decision 95Nu14844 delivered on July 26, 1996).

On the other hand, tax liability belongs to a person who is subject to taxation;

It is a taxpayer to whom a taxable object belongs.However, it is not paid due to lack of rights and responsibilities.

If it is not possible to become a tax obligor, there is no subject of taxation to be attributed as above.

Whether or not an acquisitor acquires ownership of the substance substantially complete in acquisition tax

regardless of whether the actual acquisition act itself is a taxable object, and registration or enrollment in the registration tax;

whether a record is invalid, invalid, or substantially entitled or not shall not affect the subject of taxation;

This is a matter of whether there is a subject of taxation due to the right and duty ability.

Therefore, it is impossible to become a taxpayer due to the lack of rights and responsibilities for the acquisition tax and registration tax.

reports or dispositions made by external appearance, which appears to have rights and obligations, shall:

Report or disposition made in the absence of the subject of taxation to whom the tax liability cannot be established due to the absence of the subject of taxation

That is, if the tax liability cannot be established, the achievement of the purpose of taxation and the legal provisions.

The need or importance of the request for stability, stability of taxation administration, and smooth operation thereof is relative

It will be said that the reduction will be made.

��그런데 이 사건 교회는 앞서 본 바와 같이 비법인사단으로서의 실체를 갖지 않는

Therefore, the church of this case is not a person with rights and responsibilities, and the church of this case can become a taxpayer.

shall not be effective.

(3) On September 6, 2006, this case’s school on this case’s housing in light of the above-mentioned comprehensive review.

Application for non-taxation of acquisition tax and registration tax made in the name of the Council, and the name of the instant church on September 15, 2009

The above acquisition tax and registration tax, and the head of △△ Branch on Nov. 10, 2009 and Dec. 12, 2009

10. Notice of the payment of acquisition tax, registration tax, etc. for the instant church, and the head of △△ branch, etc.

12. Acquisition tax, registration tax, local education tax, special rural development tax, etc. for the instant church on 29.

All notices of payment are automatically null and void.

(d) Unjust gains;

(1) As seen earlier, the head of the Gu and the head of the Gu in the name of the instant church and the instant case

A notice of payment to a church is null and void as a matter of course.

However, the Plaintiff’s housing price of this case between the AAD Association on December 29, 2011 3,975,000,000

upon entering into a contract to sell the housing of this case, AAD shall pay taxes and public charges on the housing of this case to the Board.

A. A.I.D. agreed to deduct the same from the purchase price to be paid to the Plaintiff.

On December 29, 2011, the head of Jong-ro issued a payment notice to the instant church as above.

The tax amount in arrears was paid KRW 74,062,62,620 and deducted from the above sales amount to be paid to the plaintiff.

Of the above delinquent tax amount of 74,062,620 won, 70,359,020 won, including additional dues, acquisition tax, registration tax, and local schools

The portion of the land tax is 3,703,600 won including additional dues.

Thus, the defendant Seoul Special Metropolitan City is a part of acquisition tax, registration tax, and local education tax including additional dues.

70,359,020 won, Defendant Republic of Korea part of special rural development tax, including additional dues, 3,703,600 won.

Since the plaintiff received and retained without any legal cause, it shall be deemed as unjust enrichment.

have a duty to return to the Corporation.

(2) The Defendants, in relation to △△ Defendant, are the parties liable to pay the above delinquent tax, and the instant church.

Since the plaintiff is not the plaintiff, the plaintiff can not claim the return from the defendants, and the △△ plaintiff is liable to pay the tax.

The above overdue tax amount shall be paid if he/she knows that he/she does not have such tax amount, and such difference shall be paid in debt repayment.

Ro also may not request the defendants to return it, and Article 70 (3) of the Framework Act on Local Taxes

According to the study, a third party who has paid money collectible by a local government for a taxpayer

As such, the Plaintiff cannot claim the return of the tax amount in arrears against the Defendants.

I argue that it cannot be available.

According to the above reasoning, the plaintiff 3,975,000,000 of the house of this case between AAAD and AAD.

Upon entering into a contract for the original sale, AAD shall pay taxes and public charges on the housing of this case by the AAD.

A. A.I.D. agreed to deduct this from the purchase price to be paid to the Plaintiff, and A.I.D.

Accordingly, the head of Jong-ro shall pay 74,062,620 won in arrears, which was notified to the instant church.

The Defendants’ aforementioned delinquent tax amount deducted from the sales price to be paid to the Plaintiff.

The Defendants were to receive and hold without any cause. If so, the Defendants were to receive and hold the same due to the Plaintiff’s property.

As such, the Plaintiff is entitled to seek the return of the unjust enrichment against the Defendants. The Defendants are entitled to seek the return of the unjust enrichment.

This part of the argument is without merit.

In respect of unjust enrichment arising from tax law relations, the provisions of the Civil Act for non-performance of debt under the same

As it is not used (see Supreme Court Decision 94Da31419 delivered on February 28, 1995), this part of this part by the Defendants

The argument is without merit.

With the enactment of the Framework Act on Local Taxes on March 31, 2010, "the money collectible by a local government" in Article 70.

It was stipulated that the third party may pay for the taxpayer, but the above law was made on December 2010.

27. As amended, Article 70(1) provides for the same content as above and Article 70(2) provides for

payments made by a third party under paragraph (1) shall be limited to payments made in the name of the taxpayer.

money collectible by a local government on behalf of a taxpayer pursuant to paragraph (1), and Article 70 (3)

The third party provided that he cannot claim the return of the property to the local government.

According to the above provisions, Article 70 (3) of the Framework Act on Local Taxes is required to pay local taxes.

Where a third party pays the relevant local tax in the name of the person liable for payment on behalf of the person liable for payment.

The provision that a third party may not demand the return for the reason that he is not the person liable for payment.

Therefore, the obligation to pay local taxes has not existed from the beginning or has ceased to exist thereafter.

Where a local government holds a local tax without any legal ground, it shall request the return thereof until it comes to hold it.

This part of the defendants' assertion is without merit.

(3) A tax refund shall not be payable even if the tax liability had not existed from the beginning or has ceased to exist thereafter.

shall be deemed to constitute unjust enrichment received or held by the State without legal grounds; and

Additional dues have the nature of legal interest for unjust enrichment. In this case, additional dues for additional dues shall be paid.

The provisions of tax law on the scope of return of unjust enrichment under Article 748 of the Civil Act shall apply to the scope of return of unjust enrichment.

Since additional dues have the nature as a special rule, they are good faith and bad faith of the country that is a beneficiary.

Every additional charge shall become final and conclusive, regardless of the date of commencement and rate specified in each provision concerning its additional charge.

The obligation to return unjust enrichment is an obligation under which the time limit is not fixed, and the beneficiary requests performance.

A taxpayer is liable for compensating for damages for delay from the day following the day of such delay.

(1) After filing a claim for the performance of a tax refund, a refund with the nature of legal interest;

A claim for gold and a claim for damages for delay arising from a delay shall arise concurrently, and a taxpayer shall have the right to

In accordance with the new choice, one of them may be exercised (Supreme Court Decision 2009No. 10, Sept. 10, 2009).

209Da11808).

Article 52 of the Framework Act on National Taxes (Amended by Presidential Decree No. 2313, Dec. 31, 2011); Enforcement Decree of the Framework Act on National Taxes (Amended by Presidential Decree No.

1. Article 30(2) of the Act, the Enforcement Rule of the Framework Act on National Taxes (Amended by Presidential Decree No. 2350, Feb. 28, 2012)

Article 13-2 of the Act, Article 2 of the Addenda, Enforcement Rule of the Framework Act on National Taxes (Amended by February 23, 2013)

section 19-3 of this Act, Article 3 of the Addenda, and the Framework Act on Local Taxes (amended by December 31, 201)

Article 77 of the Framework Act on Local Taxes and Article 65 of the Enforcement Decree of the Framework Act on Local Taxes (amended by December 31, 201)

The interest rate on additional charges on local taxes and the additional charges on local taxes shall be 3.7% per annum from April 11, 201 to February 29, 2012, and 2012.

3. From January 2 to February 28, 2013, 4% per annum.

Thus, as seen earlier, the Defendants shall return 70,359,020 won to the Plaintiff with unjust enrichment.

over 3,703,600 won paid by the Plaintiff from December 30, 2011, on the day following the payment, for which the Plaintiff demanded the performance.

Until the delivery date of a duplicate of the complaint of this case, there is an obligation to pay additional dues pursuant to the above interest rate; and

The plaintiff's choice from the next day to the day of full payment shall be in accordance with the Civil Act and the promotion of litigation, etc.

The obligation to pay damages for delay under the Act on Special Cases.

(4) Accordingly, Defendant Seoul Special Metropolitan City (hereinafter “Defendant”)’s KRW 70,359,020 on December 30, 201, and its related thereto, to the Plaintiff.

From February 29, 2012 to February 29, 2012, 3.7% per annum, and from March 1, 2012 to March 1, 2012, the delivery date of a copy of the complaint of this case.

12. As to the existence and scope of the above Defendant’s duty performance from December 21, 2012 to December 2012

Until November 28, 2014, which is deemed reasonable to dispute, the Civil Act shall apply until November 28, 2014.

The Act on Special Cases concerning the Promotion, etc. of Legal Proceedings shall apply to 5% per annum from the following day to the date of full payment.

There is a duty to pay 20% interest per annum.

In addition, Defendant Republic of Korea shall pay to the Plaintiff KRW 3,703,600 and its amount from December 30, 2011.

Until February 29, 2012, 3.7% per annum, and from March 1, 2012 to March 1, 2012, the delivery date of a copy of the complaint of this case.

17. Paragraph (4) as to the existence and scope of the above Defendant’s performance of its obligations from December 18, 2012 to December 17, 201

Until November 28, 2014, which is deemed reasonable to dispute, the provisions of the Civil Act shall apply until November 28, 2014.

The Act on Special Cases concerning Expedition, etc. of Legal Proceedings shall apply to 5% per annum from the next day to the day of full payment.

There is a duty to pay 20% interest per annum.

5. Conclusion

Thus, the plaintiff's claim against the defendants is justified within the scope of the above amount recognized.

The remaining claims shall be dismissed due to the lack of the reasons, and the judgment of the court of first instance shall be made against the defendants by the plaintiff.

The claim was dismissed in entirety.

Therefore, among the judgment of the court of first instance, the part against the plaintiff corresponding to the above recognition amount shall be revoked, and the defendants

The above order to pay the above recognized amount, and the remaining appeal by the plaintiff is dismissed as it is without merit.

D. It is so decided as per Disposition.

KimA

Republic of Korea and 1

Seoul Central District Court Decision 2012Gahap101331 Decided September 26, 2013

September 3, 2014

November 28, 2014

1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order of payment under paragraph 2 below shall be revoked.

2. The Plaintiff:

A. Defendant Seoul Special Metropolitan City pays 3.7% per annum from December 30, 201 to February 29, 2012; 4% per annum from March 1, 2012 to December 20, 2012; 5% per annum from December 21, 2012 to November 28, 2014; and 20% per annum from the next day to the date of full payment.

B. Defendant Republic of Korea shall pay 3.7% per annum from December 30, 201 to February 29, 2012; 4% per annum from March 1, 2012 to December 17, 2012; 5% per annum from December 18, 2012 to November 28, 2014; and 20% per annum from the following day to the date of full payment.

3. The plaintiff's remaining appeals against the defendants are dismissed.

4. 10% of the total costs of litigation shall be borne by the Plaintiff, and the remainder 90% shall be borne by the Defendants respectively.

5. Paragraph 2 can be provisionally executed.

The judgment of the first instance shall be revoked.

Defendant Seoul Special Metropolitan City, 70,359,020 won, Defendant Republic of Korea 3,703,600 won, and each of the above costs

From December 30, 201 to February 29, 2012, 3.7% per annum on the amount, and from the following day, this case

Until the service date of a copy of the complaint, 4% per annum and 20% per annum from the next day to the day of complete payment.

each payment of the calculated money is made.

1. Basic facts

The following facts are not disputed between the parties, or acknowledged by considering the overall purport of the arguments in Gap evidence Nos. 1, 4, 5, 6, and 7 (including paper numbers).

[1]

On July 8, 1985, the registration of ownership transfer was completed in the name of the Plaintiff on July 8, 1985 with respect to ○○○○○-dong, Seoul, 000-0 and the housing on its ground (hereinafter collectively referred to as “instant housing”). On September 6, 2006, an application for non-taxation of KRW 27,800,000 for acquisition tax and registration tax of KRW 20,850,000 for the instant housing was filed in the name of ○○○ Association in Korea. The reasons for the application was that: