When becoming a company in respect of the establishment of a party capacity;

A company with capacity to be a party is established only when the articles of incorporation are prepared and each promoter or partner has subscribed at least one share of shares or paid part of the amount of investment, and a simple human combination for the establishment of a company by promoters or partners cannot be admitted prior to its establishment.

Article 48 of the Civil Procedure Act, Article 172 of the Commercial Act

tentatively named limited liability company (Attorneys Kim Ba-young et al., Counsel for the plaintiff-appellant)

Head of tax office

The instant lawsuit is dismissed.

Litigation costs shall be borne by the error of the representative of the plaintiff.

The defendant's disposition of rejecting an application for the alcoholic beverage wholesaler's license against the plaintiff on March 7, 1995 is revoked.

First of all, we examine the plaintiff's ability to sue ex officio.

The so-called "company in the process of incorporation" refers to a company in which an entity has not been formed before the incorporation registration of a company, and is capable of being a party. However, the company in the process of incorporation is established only when the articles of incorporation is prepared and at least one share of the promoters or members have subscribed to or paid part of the investment amount. The simple human combination for the establishment of a company by promoters or members before the incorporation registration of the promoters or members cannot be recognized. According to records, the amount per share on January 25, 1995 shall be KRW 10,000, 3,500, 2,000, 2,000, 3,000, 3,000, 2,000, and 3,000, and 3,000, and 3,000, and 3,000, and 3,000,000, were invested for the purpose of alcoholic beverage sales business, but there is no evidence that the above 1 share was accepted.

Thus, even though Austria et al. decided to establish a light company, it cannot be deemed that the substance of the company has yet been formed as a company under incorporation, and it is merely a human combination for the establishment of a company, and the plaintiff has not yet been able to have the ability to be a party. Thus, the lawsuit of this case brought by Austria, as the plaintiff's representative, is unlawful, and it is so dismissed, and the costs of the lawsuit are assessed against Austria and it is so decided as per

Judges Park Jae-ho (Presiding Judge)