Seoul High Court-2013-Na2023615 ( November 28, 2014)

(ps) A non-corporate body that is not a taxpayer unless there is an organization, activity, etc. that can recognize the substance as a non-corporate body;

(main point of the original trial) Although the purpose, name, and representative is determined as a church, it is not a taxpayer because it is not a juristic person under the Framework Act on National Taxes, even if it was approved as a juristic person without any organization that can recognize the substance of an association, financial basis, operation of a general meeting, management of property, or other activities as an organization.

Article 13 of the Framework Act on National Taxes.

2015Da203837 Return of Unjust Enrichment

AA

1. Seoul Special Metropolitan City;

Seoul High Court Decision 2013Na2023615 Decided November 28, 2014

May 14, 2015

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent