Seoul High Court 2016-Nu-38916 ( December 21, 2016)

(Trial Disorder) The council of occupants' representatives under the Housing Act is difficult to deem that the management body and its substance are the same.

The council of occupants' representatives under the Housing Act is not an organization consisting of all apartment occupants, but a non-corporate association consisting of representatives by buildings elected in proportion to the number of households by buildings of apartment. Therefore, it is difficult to deem that the management body consisting of all divided owners (Article 23 (1) of the Aggregate Buildings Act) and its substance are the

Article 2 of the Income Tax Act, Article 19 of the Income Tax Act

2016Du56219 Revocation of Disposition of Imposing global income tax, etc.

AAAAAA apartment council of occupants' representatives

BB Director of the Tax Office

Seoul High Court Decision 2016Nu38916 Decided September 21, 2016

February 15, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.