what countries accept and refuse BTC as money? I am thinking where to find list what countries refuse or accept bitcoin as money?

I read Denmark doesn't make tax for BTC because it is not accepted by the state as money. it has and legal consequences, if exchanger disappear with bitcoins, he will not go to the prison because he didn't steal money. as I see, mtgox took money, 100M bucks, and they are not in the prison.
I think the most up-to-date list is from Wikipedia. If you want more countries and more recent news, I think you have to search for each country individually. For example, in the Netherlands it is declared by a judge as NOT money, but has the same status as gold and silver. This is the translated source from google.translate. If you are dutch and want to read it, this is the link to the original document.

The legal consequences differ from country to country, and I will not be surprised if it changes over time.