법인격 없는 사단에 대한 세법적 고찰

• 영문명: Unincorporated association on tax law
• 발행기관: 한국재산법학회
• 저자명: 김태계(Kim Tae-kye)
• 간행물 정보: 『재산법연구』財産法硏究 第25卷 第1號, 359~391쪽, 전체 33쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.06.30

영문 초록

  In civil law, the unincorporated association is referred to as "the association that is not a corporation"(Clause 1, Article 275 of the civil law), while it is referred to as "the unincorporated association" in the tax law as an object to taxation(Article 13 of the Basic National Tax Law). Whether to consider the unincorporated association as a corporation or not makes a significant difference in the application of tax law. If it is considered a corporation, the corporate tax must be imposed on the income arisen from the activities of the association and the association is subject to independent obligation to taxation including value-added tax. The liability to taxation takes affect with the collection of the tax. In such Unincorporated association on tax law, Most of buddhist temples, churches and families of same clans have the payment duty as 1 person of residence. The mutual assistance society of sea village that is founded by the law has the payment duty as the corporation and A company in the making that regarded as the synergic place of business has the payment duty as the partnership member.
  It is meaningless to recognize an association as a corporation if tax on its substantial property cannot be collected. Therefore, the possibility of tax collection must be a criterion for the recognition of an association as a corporation. Also, when it comes to resolving the issue of taxation on an association, it is a realistic response to impose the secondary liability to taxation on the actual beneficiaries of the property of the association after considering the possibility of tax collection. Therefore Cause 1 Article 38 of the Basic National Tax Law is desirable consequently to be revised. And Clause 3 Article 1 of the income tax law must be abolished because the payment responsible person must be the people with the corporation.

목차

Ⅰ. 서론
Ⅱ. 세법상 법인격 없는 사단과 조합과의 구별의 필요성
Ⅲ. 세법상 법인격 없는 사단
Ⅳ. 납세의무자로서 검토대상이 되는 법인격 없는 사단
Ⅴ. 법인격 없는 사단에 대한 조세징수의 실효성
Ⅵ. 결론
참고 문헌
〈Abstract〉

키워드

법인격 없는 사단 과세대상 법인 법인세 조합 unincorporated association object to taxation corporation corporate income tax partnership