法人格 없는 社團에 대한 稅法的 考察

Unincorporated association on tax law

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.