[양도소득세부과처분취소][공1987.8.15.(806),1258]
Whether a party is due to a cause not attributable to the absence on the date for pleading of disease;
Even if a party or a representative of the party is unable to appear on the date of pleading due to disease, this shall not be deemed to have been impossible on the date of pleading by the party under Article 241(3) of the Civil Procedure Act due to the cause not attributable
Article 241(3) of the Civil Procedure Act
Supreme Court Decision 68Da1756 Decided December 30, 1969
clans of Jeon Man-ri, Bosong-gun
The director of the tax office
Seoul High Court Decision 85Gu999 delivered on December 22, 1986
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
Upon examining the record, the court below is just in holding that the court below did not accept the plaintiff's application for postponement on the date of pleading as of March 17, 1986, and there is no illegality in law, and even if the party or the representative of the party failed to attend on the date of pleading due to disease, it cannot be deemed that the party under Article 241 (3) of the Civil Procedure Act was unable to attend on the date of pleading due to any cause not attributable to him. Thus, the court below's opinion that the lawsuit of this case against the plaintiff's application for designation of date was terminated on March 17, 1986 as the withdrawal of the lawsuit, and there is no error in the misapprehension of legal principles
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Choi Jae-ho (Presiding Justice)