Any party leased or defaulted in a case where an association or foundation other than a legal entity has leased or defaulted any property devolving upon it;

Where a non-corporate company, private group or foundation obtains a lease of property devolving upon it, it shall be deemed that the representative has been an individual.

Electric wires et al. (Attorney Park Dong-young, Counsel for the defendant-appellant)

The director of the Nammun District Tax Office (Attorney Lee Byung-ho, Counsel for the defendant-appellant)

Seoul High Court Decision 63Gu130 delivered on October 29, 1963

The final appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal No. 1 by the defendant's agent are examined.

However, it cannot be viewed that the act of cancelling the sales contract for the property devolving upon the State is not subject to the legal title of the court because it is an act outside the regulation of the law because it is a governing act or the act outside the regulation of the state.

The second ground of appeal is examined.

However, as the court below properly states, if an unincorporated association or foundation has leased or rejected the property devolving upon it, the legal theory that the individual shall be deemed to have been the representative of the non-incorporated association or foundation shall not be any obstacle to the conclusion of the judgment below, nor shall it be deemed that the court below failed to exhaust all necessary deliberations or failed to exhaust all necessary deliberations by misunderstanding the law as stated in the theory of lawsuit. Thus, all arguments shall not be adopted.

Therefore, according to Article 14 of the Administrative Litigation Act, Articles 400, 395, 384, and 89 of the Civil Procedure Act, all participating judges are decided as per Disposition by the assent of all participating judges.

[Judgment of the Supreme Court (Presiding Judge) Mag-Jak Park Mag-gu