법인 아닌 사단 재단의 성립 해산과 부동산등기 제 4 판 

제1장 서 론

제2장 법인 아닌 사단ㆍ재단의 의의와 능력 등

Ⅰ. 법인 아닌 사단ㆍ재단의 의의와 종류 등

1. 법인 아닌 사단ㆍ재단의 의의

2. 단체와 법인 아닌 사단ㆍ재단의 종류

3. 법인 아닌 사단ㆍ재단의 감독과 설립인가 등

Ⅱ. 법인 아닌 사단ㆍ재단의 성립요건

1. 법인 아닌 사단의 성립요건

2. 법인 아닌 재단의 성립요건

Ⅲ. 법인 아닌 사단ㆍ재단의 법률적용과 법인격부인론

Ⅳ. 법인 아닌 사단ㆍ재단의 능력

1. 법인 아닌 사단의 권리능력

가. 권리능력과 행위능력

나. 당사자능력 및 소송능력

다. 재산소유 및 관리능력

라. 불법행위능력

마. 납세의무와 파산능력

바. 재판권행사

2. 법인 아닌 재단의 권리능력

제3장 법인 및 법인 아닌 사단ㆍ재단의 성립과 부동산등기용등록번호 등

Ⅰ. 정관

1. 정관의 필요성

2. 정관의 의의와 효력발생

3. 정관의 기재사항·

4. 정관의 변경

5. 법인 아닌 사단ㆍ재단의 경우

Ⅱ. 설립과 주무관청의 허가

1. 민법법인

2. 법인 아닌 사단ㆍ재단

Ⅲ. 법인 아닌 사단ㆍ재단의 성립과 등기

1. 설립중의 법인

2. 민법법인의 성립과 설립등기

3. 법인 아닌 사단ㆍ재단(창립총회 포함)

4. 명칭과 동일성 여부 판단

5. 인감신고와 인감증명

Ⅳ. 법인 아닌 사단ㆍ재단의 부동산등기용 법인등록번호부여

1. 부동산등기용등록번호 부여기관과 부동산등기

2. 부여절차 등

□ 법인 아닌 사단ㆍ재단등록번호의 구성체계

3. 등록번호 부여신청시에 필요한 자료(종중의 경우)

4. 법인 아닌 사단ㆍ재단의 존재를 증명하는 자료로서의 기능

5. 부동산등기용등록번호신청관련 각종 양식

□ 부동산등기용등록번호부여신청서(법인 아닌 사단ㆍ재단 및 외국인의

부동산등기용 등록번호 부여 절차에 따른 규정 시행규칙)·

□ 등록번호화일 변경신청서(법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용

등록번호 부여 절차에 따른 규정 시행규칙)

□ 부동산등기용등록증명서발급신청서(법인 아닌 사단ㆍ재단 및 외국인의

부동산등기용 등록번호 부여 절차에 따른 규정 시행규칙)·

□ 부동산등기용등록번호등록증명서(법인 아닌 사단ㆍ재단 및 외국인의

부동산등기용 등록번호 부여 절차에 따른 규정 시행규칙)

Ⅴ. 국세기본법에 의한 대표자변경과 사업자등록 등

1. 국세기본법에 의한 법인으로 보는 단체의 승인신청과 대표자 변경

2. 사업자등록

(부가가치세법시행규칙)

□ 사업자등록정정신고서(개인사업자용)(법인이 아닌 단체의 납세번호정정신고서)

□ 사업자등록증

□ 휴업, 폐업신고서

제4장법인 아닌 사단ㆍ재단의 기관과 임원

Ⅰ. 법인 아닌 사단의 기관·

1. 기관의 필요성

2. 기관의 종류와 대표권의 행사

3. 법인설립허가

4. 법인 아닌 사단의 경우

Ⅱ. 법인 아닌 사단의 임원

1. 임원의 선임과 임기연장

2. 임원의 퇴임

Ⅲ. 법인 아닌 사단의 대표권행사

1. 민법법인

2. 법인 아닌 사단

Ⅳ. 임시이사 및 이사 직무대행자

1. 임시이사

2. 이사 직무집행대행자

3. 특별대리인

Ⅴ. 법인 아닌 재단의 임원

1. 민법규정의 준용

2. 법인 아닌 재단의 기관과 대표권의 행사

3. 이사의 직무집행정지 및 직무대행자

제5장 법인 아닌 사단ㆍ재단의 의사결정

Ⅰ. 법인 아닌 사단의 사원과 사원권

1. 사단법인의 사원권

2. 법인 아닌 사단의 사원권

3. 사원명부

Ⅱ. 법인 아닌 사단의 사원총회

1. 사원총회의 의의와 종류

2. 사원총회의 권한

3. 사원총회의 소집

4. 사원총회의 결의사항과 결의방법·

5. 의사록 작성

6. 대의원회

7. 기타 기관

8. 사원총회결의 무효 등

9. 서류의 열람등사청구권··

Ⅲ. 재단법인의 의사결정

Ⅳ. 법인 아닌 사단ㆍ재단의 이사회

1. 총설

2. 소집권과 소집통지기간

3. 이사회소집 방법과 소집통지

4. 이사회의 기능과 권한

5. 이사회의 결의방법

6. 의사록 작성

7. 이사회결의의 하자

제6장 법인 아닌 사단ㆍ재단의 합병과 분열 등

Ⅰ. 법인 아닌 사단ㆍ재단의 합병과 분열, 조직형태의 변경

1. 법인의 합병과 법인 아닌 사단ㆍ재단

2. 법인의 분할(분열), 조직형태변경과 법인 아닌 사단ㆍ재단·

3. 승계와 부동산등기

Ⅱ. 존립기간, 명칭변경 등

제7장 법인 아닌 사단ㆍ재단의 해산과 청산

Ⅰ. 민법법인의 해산과 청산·

Ⅱ. 법인 아닌 사단ㆍ재단의 해산과 청산

Ⅲ. 설립인가 취소로 인한 추진위원회의 업무계속

Ⅳ. 조직변경

제8장 법인 아닌 사단ㆍ재단과 부동산등기

Ⅰ. 법인 아닌 사단의 의의와 재산소유 등

Ⅱ. 법인 아닌 사단ㆍ재단과 부동산등기

1. 총유와 부동산등기

2. 일괄신청, 접수 등과 등기신청인

가. 일괄신청 등

(1) 일괄신청··························································································································· 447

(2) 신청방법(방문신청과 전자신청)························································································ 448

(가) 총설···························································································································· 448

(나) 방문신청(전자표준양식에 의한 신청 포함)································································· 448

(다) 전자신청····················································································································· 449

(2) 신청서의 접수··················································································································· 452

(3) 등기관의 심사와 보정 등································································································· 453

(4) 등기신청의 취하··············································································································· 455

(5) 등기신청의 각하··············································································································· 456

(6) 등기필정보의 작성과 통지································································································ 457

(가) 등기필정보의 작성······································································································ 457

(나) 등기필정보의 작성방법과 등기필통지········································································· 458

(7) 부동산등기 신청정보 및 첨부정보의 열람········································································ 458

(가) 열람신청의 범위와 수수료·························································································· 458

(나) 등기소 방문의 경우···································································································· 459

(다) 인터넷신청의 경우······································································································ 460

(라) 열람신청인에 대한 확인····························································································· 460

(마) 열람대상정보의 제공·································································································· 461

(바) 열람신청 거부에 대한 이의신청················································································· 461

□ 신청정보 및 첨부정보 열람신청서[별지 제24-2호 양식](규칙 제26조제1항)

나. 등기신청인············································································································· 463

(1) 등기신청인 일반··············································································································· 463

(2) 등기촉탁··························································································································· 465

(가) 집행법원의 등기촉탁·································································································· 465

① 총설························································································································· 465

② 전자촉탁·················································································································· 466

③ 서면촉탁·················································································································· 466

④ 등기신청수수료 및 등록면허세 영수필확인서의 관리·············································· 467

⑤ 전자기록사건의 등기신청수수료 및 등록면허세 영수필확인서································ 467

(나) 집행법원의 소유권이전등기촉탁

① 총설

② 서면촉탁절차·

③ 전자촉탁 절차

④ 서면촉탁 시 등기촉탁서의 송부방법과 등기필정보 우편송부신청

⑤ 소유권이전등기의 전자촉탁 시 등기필정보의 통보

3. 부동산등기부의 소유자란의 등기사항과 등기의 종류

가. 소유자란의 등기사항······························································································ 473

나. 법인 아닌 사단이 등기할 수 있는 등기································································ 473

4. 신청정보와 등기신청서에 기재하여야 할 사항··························································· 474

5. 첨부정보

6. 등기기재례

[법인 아닌 사단이나 재단 소유권보존등기 기재례]

[법인 아닌 사단·재단의 신탁된 토지의 합필등기 기재례]

7. 거래가액등기

가. 거래가액 등기대상

나. 신청서 기재사항

다. 신청서 첨부서면

라. 거래가액의 등기

마. 매매목록의 변경 및 경정

바. 등기원인증서와 신고필증의 기재사항이 불일치한 경우의 처리

8. 이의신청과 기록명령 등

가. 이의신청의 관할과 이의신청방법 등

나. 이의신청인

다. 이의사유

라. 이의신청이 있는 경우 등기관의 조치와 이의신청의 효력

마. 법원의 부기등기명령 등

Ⅲ. 종중, 교회, 사찰 등의 법인 아닌 사단과 부동산등기

Ⅳ. 기타 법인 아닌 사단 등과 부동산등기

Ⅴ. 법인 아닌 사단의 등기와 대표자 또는 관리인의 성명, 주소 및주민등록번호 추가 표시변경등기

제9장 각종 단체의 정관 및 규약 등

Ⅰ. 법인 아닌 사단의 경우

□ 정 관······························································································································· 547

□ 창립총회의사록(법인 아닌 사단의 경우)··········································································· 557

□ 이사회의사록····················································································································· 559

□ 재산목록···························································································································· 560

Ⅱ. 법인 아닌 재단의 경우

□ 정 관······························································································································· 560

□ 이사회의사록(재단법인으로 설립하는 경우)······································································ 566

Ⅲ. 전원마을의 경우

□ 전원마을 마을규약············································································································· 567

□ 창립총회의사록·················································································································· 577

Ⅳ. 종중의 경우

□ 종중정관···························································································································· 579

Ⅴ. 재건축추진위원회의 경우

□ 규 약·

Ⅵ. 동창회의 경우

□ 총동창회 정관··················································································································· 599

□ 동창회지회 정관················································································································ 607

Ⅶ. 교회의 경우······································································································· 610

□ 교회정관(당회의 기능을 운영위원회에서 하는 경우 포함)··············································· 610

Ⅷ. 불교 신도회의 경우··························································································· 629

□ 불교신도회정관·················································································································· 629

□ 재산목록···························································································································· 638

부 록

Ⅰ. 법인 아닌 사단의 등기신청에 관한 업무처리지침(등기예규 제1621호)

Ⅱ. 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정

□ 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정

[별표 1](법인아닌 사단·재단등록번호의 구성체계)

Ⅲ. 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정

시행규칙

□ 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정 시행규칙

[별표 1] 〈개정 2011.1.17.〉

□ 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정 시행규칙

[별표 2](종교구분번호) 〈개정 2011.1.17〉·

□ 법인 아닌 사단ㆍ재단 및 외국인의 부동산등기용 등록번호 부여절차에 관한 규정 시행규칙

[별표 3](오류검색번호) 〈개정 2011.1.17〉

□ [별지 제1호서식](부동산등기용 등록번호 부여신청서) 〈개정 2011.1.17.〉

□ [별지 제2호서식](등록번호화일 변경신청서) 〈개정 2011.1.17〉

□ [별지 제3호서식](부동산등기용 등록번호 등록증명서 발급신청서) 〈개정 2014.3.5〉

□ [별지 제4호서식](부동산등기용 등록번호 등록증명서) 〈개정 2014.3.5〉·

□ [별지 제5호서식](외국인의 부동산등기용 등록번호 부여신청서) 〈개정 2022. 12. 27.〉

□ [별지 제6호서식](외국인등록을 하지 아니한 외국인의 부동산등기용 등록번호 부여대장)

〈개정 2011.1.17〉

□ [별지 제6호의2서식](등록대장 변경신청서) 〈신설 2022. 12. 27.〉

□ [별지 제7호서식](외국인의 부동산등기용 등록번호 등록증명서) 〈개정 2022. 12. 27.〉

□ [별지 제8호서식](외국인의 부동산등기용 등록번호 등록증명서 발급대장) 〈개정 2011.1.17〉

□ [별지 제9호서식](외국인의 부동산등기용 등록번호 등록증명서 발급신청서) 〈개정 2022. 12. 27.〉

Ⅳ. 등기신청수수료 징수에 관한 예규(출처 : 개정 2025.08.05

[등기예규 제1861호, 시행 2025.08.05.])

Ⅴ. 인지세법 제3조에 의한 부동산등기관련 인지세액표

Ⅵ. 주택도시기금법 시행령에 따른 국민주택채권매입대상자 및 매입기준

[시행 2025. 1. 31.] [대통령령 제35228호, 2025. 1. 21., 타법개정]

저자소개

권 오 복

￮법원공무원교육원교수(법원서기관)서울중앙지방법원민사국장(법원부이사관)

￮서울북부지방법원사무국장ㆍ의정부지방법원ㆍ법원공무원교육원사무국장

￮대구고등법원사무국장(법원이사관),서울중앙지방법원사무국장

￮법원행정처행정관리실장(법원관리관)

￮서울중앙지방법원대표집행관겸전국법원집행관연합회회장

￮(현재)한국등기법학회학회장,법무사

■저서

￮이론실무상업등기(2024)동문출판사

￮이론ㆍ실무민법법인및특수법인등기(2025),동문출판사

￮부동산등기(Ⅰ)(2024)동문출판사

￮부동산등기(Ⅱ)(2024)동문출판사

￮부동산등기(Ⅲ)(2025)동문출판사

￮판례ㆍ등기실무신탁법(2025)한국등기법학회

￮동산매각및인도명령등특별자료집(2018,전국법원집행관연합회)

￮이론실무상업등기(1996.,1998.,2000.,2002.,2005.,2008.,2010.,2012.,2015)육법사

￮이론실무법인등기(1999.,2001.)육법사,법인등기실무(2003.)육법사

￮민법법인과등기(2008.)육법사,법인아닌사단과재단의성립과해산(2009.,2014.)육법사

￮사단ㆍ재단법인과특수법인등기실무(2011.)유로

■논문

￮부동산경매의경매목적물(1997.서울지방법원실무논단)

￮법무사수수료의집행비용산입(1997.법원행정처부동산입찰제도)

￮농업협동조합의합병,분할ㆍ분할합병(2001.등기의이론과실무에관한제문제한국등기법학회)

￮주주총회와상업등기(2004.등기의이론과실무에관한제문제한국등기법학회)

￮민법법인설립등기와입법론(2007.대한법무사협회),민법법인임원변경등기(2007.대한법무사협회)

￮민법법인해산ㆍ청산등기(2008.대한법무사협회)

￮회사법상주주총회의결의등을다투는소등에있어서의화해(조정)ㆍ인낙과상업등기(2011.법무연구2011