Drafting Clan Association (Jongjung) Bylaws and General Meeting Documents (Preparing for a Unique ID Number Certificate)

Procedure

Procedure

1. 01

   Confirm jongjung status and application route: Confirm that the group is a kinship organization of descendants of a common ancestor such as a founding or intermediate ancestor, and decide whether to seek approval as an organization deemed a corporation or to obtain a unique number as a non-corporate organization. Once approved, the organization cannot switch to being treated as an individual until the tax period that includes the date 3 years after the approval tax period ends.

2. 02

   Organize the member roster and notice scope: Enter adult male and female descendants of the common ancestor in the member roster with dates of birth and addresses, and decide who must receive the meeting notice. Because case law recognizes adult female descendants as members, send notice to every member whose whereabouts are known.

3. 03

   Draft the clan bylaws: Include the name, purpose, principal office, membership qualifications, appointment and term of the representative, how meetings are convened and resolutions passed, and how property is managed and disposed of. Avoid a name that could be mistaken for an individual's name, and if approval as an organization deemed a corporation is sought, the bylaws must show that income is not distributed to members.

4. 04

   Hold the general meeting and prepare minutes: Send the convocation notice, hold the meeting, resolve to adopt the bylaws and appoint the representative, and then prepare minutes stating the number of members present and the voting results, together with the representative's acceptance of appointment. Keep records of how the notices were sent.

5. 05

   Organize property and principal office documents: Gather registry certificates for land and forest land held in the clan's name or managed by the clan and prepare a property list; for clan property registered in an individual's name, attach documents explaining how it came to be held in that name. If the principal office is leased, prepare a copy of the lease.

6. 06

   Representative's application and supplements: The clan's representative submits the application with the bylaws, minutes, and appointment documents to the tax office with jurisdiction over the principal office. If the tax office requests supplements about the organization's substance or the representative's appointment, the bylaws or minutes are revised and resubmitted.

Filing route

Filing route

Deadlines & processing notes

Deadlines & processing notes

Basic documents

Basic documents

If some members, such as adult female descendants, are left out of the meeting notice, the validity of the resolution appointing the representative may be challenged, and even after the unique number is issued the clan may have to hold another general meeting when disposing of property or receiving compensation.