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Case Number of the immediately preceding lawsuit
Daegu High Court 2014Nu22 ( December 12, 2014)
Title
(Psychological Incompetency AA does not constitute an unincorporated association deemed a juristic person pursuant to Article 13(2) of the Framework Act on National Taxes.
Summary
The judgment of the court of the first instance that the non-legal entity A does not constitute an unincorporated association under Article 13(2) of the Framework Act on National Taxes, and thus, cannot be deemed capable of being a party. The judgment of the court of the first instance is justifiable and constitutes an organization other than an organization deemed a legal entity under Article 13(4) of the Framework Act on National Taxes, and thus,
Related statutes
Article 13 of the Framework Act on National Taxes.
Cases
2015du684 (Revocation of Disposition of Imposing additional tax)
Plaintiff-Appellant
D. D. D. D. P.S.A.
Defendant-Appellee
Head of Dong Daegu Tax Office
Judgment of the lower court
Daegu High Court Decision 2014Nu22 Decided December 12, 2014
Text
The appeal is dismissed.
The costs of appeal shall be borne by BOO-OOOOOOO.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of