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(영문) 서울고등법원 2018.08.22 2017누86714
종합소득세부과처분취소청구의 소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows: (a) the relevant part of the judgment of the court of first instance is amended as follows; and (b) the reasoning of the judgment of the court of first instance is identical to that of the part of the judgment of the court of first instance (including the attachment thereof, but excluding the part of the judgment of March 2, 200), and thus, it is acceptable in accordance with Article

2. The amendment portion 5 pages 6 of the 5th amendment portion to the same 7th page “...........” are as follows:

【Succession. Even if it is not so, the instant association was a non-legal entity and was engaged in practices regarding succession to the status of a member of the instant association, or there was an implied approval on succession to the status of a member of the instant association. As such, one of the deceased’s successors acquired the status of a member of the instant association due to inheritance. Therefore, the Plaintiff, as a member of the instant association, is liable to pay a comprehensive income tax on the rental income that is equivalent to the inherited shares, as a member of the instant association. 5th day below, the Plaintiff is liable to pay a comprehensive income tax on the rental income that is equivalent to the inherited shares.

【The voting rights of a union member shall be one vote per union member (Article 9(4)); a union member shall not, in whole or in part, sell, transfer, establish, etc. any real estate for the purpose of his/her investment without the approval of the union, nor shall he/she make any other disposition or modification, such as sale, transfer, establishment, etc., to any third party other than the union member, and if he/she violates this, he/she shall compensate for damages to the union (Article 25); and matters not prescribed by the articles of incorporation shall be governed by the Civil Act and other related Acts and subordinate statutes (Article 34).

9 The last 9th 2nd 10th 5th 10th 5th 200 is also illegal as follows:

Even an unincorporated association shall transfer its membership in accordance with its rules or practices.

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