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(영문) 대구고등법원 2012. 10. 26. 선고 2012누1052 판결

소송대리인이 있는 경우 당사자가 사망하더라도 소송대리권이 소멸하지 아니함[국승]

Case Number of the immediately preceding lawsuit

Daegu District Court 201Guhap4727 (25 April 2012)

Case Number of the previous trial

Cho Jae-chul201-Gu3559 ( December 01, 201)

Title

In the case of the existence of an attorney, the power of attorney shall not be extinguished even if the party dies.

Summary

In the case of the death of a party, the legal proceedings are not interrupted even if the party dies, and the power of attorney of the legal representative is not extinguished, and even if the spouse and his lineal descendant renounces inheritance and refuse to accept the lawsuit, there is no legal interest to seek revocation of the disposition, unless there is any evidence supporting that the subordinate inheritor has renounced inheritance.

Cases

2012Nu1052. Revocation of taxation disposition, etc.

Plaintiff and appellant

XX Kim

Defendant, Appellant

Head of North Daegu Tax Office

Judgment of the first instance court

Daegu District Court Decision 201Guhap4727 Decided April 25, 2012

Conclusion of Pleadings

September 28, 2012

Imposition of Judgment

October 26, 2012

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000 against the Plaintiff on September 1, 201 shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for the judgment of this court concerning this case is as follows: (a) the part of September 4, 201, "as of September 1, 201," "as of September 1, 201" among the reasons for the judgment of the court of first instance; and (b) the reasoning for the judgment is as of September 1, 201, except for the addition of the judgment on the defendant's main defense, such as Paragraph (2) below, and therefore, it is identical to the reasoning for the judgment of the court of first instance. Therefore, it is cited in accordance

2. Additional determination

A. The defendant's main defense

Since the Plaintiff died on June 18, 2012, and his inheritor refused to take over the instant lawsuit while filing a declaration of renunciation of inheritance, the instant lawsuit is unlawful as it has no legal interest in seeking revocation of the instant disposition, as there is no legal interest in seeking revocation of the instant disposition

B. Determination

(1) Where there is an attorney pursuant to Article 8(2) of the Administrative Litigation Act and Articles 95 subparag. 1 and 238 of the Civil Procedure Act, even if the parties die, the litigation proceedings shall not be interrupted and the attorney’s power of attorney shall not be extinguished. At this time, the deceased’s attorney is treated as the inheritor’s attorney, as a matter of law, without the need to obtain new authorization from the inheritor, due to his/her ex officio succession to the status of the parties, and thus, he/she conducts a lawsuit for all of the inheritors. In cases where the parties died, but the litigation proceedings are not interrupted due to the death of the parties, even if the parties died and the litigation proceedings are not interrupted, the judgment is effective against all the inheritors who have succeeded to the status of the deceased (see, e.g., Supreme Court Decision 2010Da103048, Apr. 28, 2011).

(2) In the instant case, when comprehensively considering the purport of the entire pleadings in the evidence No. 5, around June 2012, the Plaintiff delegated the Plaintiff’s legal representative to the Plaintiff’s legal representative regarding the instant appellate lawsuit, and then died on the 18th day of that month during which the appellate lawsuit was pending, and the Plaintiff’s spouse, lineal descendant, sibling, etc. were relatives, such as the Plaintiff’s spouse Park Ga and A KimB, but the Plaintiff’s lineal descendants, such as the Plaintiff’s spouse Park Jong and A KimB, filed a report on the renunciation of inheritance with the Daegu Family Court and filed the report on the acceptance thereof.

As can be seen, although the Plaintiff died of the Plaintiff in the instant lawsuit, the litigation procedure of this case is not interrupted, and the attorney’s power of attorney is not extinguished. The Plaintiff’s attorney is naturally treated as the attorney of the Plaintiff’s heir, and thus, he/she conducts the lawsuit on behalf of all inheritors. Furthermore, even if the Plaintiff’s spouse and lineal descendant renounces inheritance and refuse the instant lawsuit taking place, there is no evidence to prove that the Plaintiff renounced inheritance to the brothers and sisters and collateral blood relatives within the fourth degree of relationship, and there is no legal interest to seek revocation of the instant disposition. Thus, the Defendant’s above assertion is without merit.

3. Conclusion

Therefore, the judgment of the court of first instance dismissing the plaintiff's claim of this case is just and there is no ground for appeal by the plaintiff, and it is dismissed as per Disposition.