法人格 없는 社團에 대한 稅法的 考察

• 영문명: Unincorporated association on tax law
• 발행기관: 한국재산법학회
• 저자명: 김태계
• 간행물 정보: 『한국재산법학회 학술대회 자료집』2008년 춘계학술대회 자료집, 1~23쪽, 전체 23쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2008.04.30

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. 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.

목차

I. 서론

II. 법인격 없는 사단의 발생원인과 조합과의 구별

III. 법인으로 보는 법인격 없는 사단

IV. 납세의무자로서의 법인격 없는 사단

V. 결론

참고문헌

키워드

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