(a) Transfer, takeover or change of the trade name, etc. of any partner in a mutual savings and finance company which is a limited partnership company, and the existence of a legal personality;

B. Whether the court is bound to answer questions and answers between administrative agencies (negative)

A. In the mutual savings and finance company of a limited partnership company, the provisions of the Commercial Act and the provisions of the same Act shall continue to exist in the same legal personality even if the transfer, acquisition, change of equity shares, change of the location of the principal office, and change of the trade name were made in the mutual savings and finance company.

B. The court is merely trying under the Constitution and laws, and it is not bound to answer questions, etc. between the administrative agencies. Thus, even if the contents of the original adjudication are contrary to the reply of the Minister of Finance and Economy concerning the representative to whom income accrues, it cannot be said that the contents of the original adjudication are illegal.

A. Article 10 of the Mutual Saving and Financing Act, Article 268 of the Commercial Act, Article 104 of the Constitution, Article 187 of the Civil Procedure Act

Plaintiff Limited Partnership Company

The director of the tax office

Gwangju High Court Decision 80Gu29 delivered on April 13, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal.

1. As to ground of appeal No. 1

In order to promote the financial convenience of ordinary people and increase savings, the Mutual Savings and Finance Act contributes to the establishment of credit order by rationally regulating the head office of the mutual savings and finance company, and in order to protect the customers, it shall obtain the approval of the Minister of Finance and Economy, and in general, it shall be subject to the supervision of the general affairs of the mutual savings and finance company. On the other hand, the mutual savings and finance company is necessary to run the mutual savings and finance business, and its form is an unlimited partnership company, limited partnership company, or stock company under the Commercial Act. Thus, it shall be established on August 1, 1973 and operated for the purpose of the mutual savings and finance company, and it shall not be deemed that the non-party 1 limited partnership company was established for the purpose of the mutual savings and finance company, and it shall not be deemed that the non-party 2, limited liability company, small-scale partnership company, and small-scale 1,000 investment shares were transferred to the non-party 1,000,000 won, and it shall not be deemed that the non-party 1, limited partnership company.

2. As to ground of appeal No. 2

In accordance with the records, if evidence of the court below was collected, the court below's decision recognizing the omission of the corporation's income by making excessive appropriation of the amount of KRW 70,91,864, out of the amount of wages on the account books for the purpose of evading tax over the five years from January 1, 1974 to December 31, 1978 as if the non-party 2, who was the representative member of the non-party 1 limited partnership company, was paid on the account books for the purpose of evading tax, and there is no reason to hold the appeal.

3. As to ground of appeal No. 3

In addition, even if the contents of the original adjudication are contrary to the answer of the Minister of Finance and Economy concerning the representative of the income devolving upon the recognition of No. 13-1 and No. 2-1 of the No. 13-2 of the No. 13-2 of the No. 13 of the No. 13-2 of the No. 13 of the No. 13 of the No. 13 of the No. 13-1 and No. 2 of the judgment, which contain the answer of the inquiry about interpretation which is not the materials for fact-finding, is not appropriate differently from the case in this case, and the above No. 13-1 and No. 2 of the No. 13-1 of the No. 13-2 of the judgment

4. Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party and it is so decided as per Disposition by the assent of all participating judges.

Justices Lee Il-young (Presiding Justice)