1. The value of the subject matter of lawsuit shall be calculated on the basis of the gains alleged in a lawsuit (Article 26 of the Civil Procedure Act). In principle, the economic benefits to be directly received when the Plaintiff won the entire winning of the payment order from the Plaintiff’s standpoint within the scope sought by the Plaintiff as the purport of the claim should be objectively evaluated and determined as the amount of money (Article 6 of the Regulations on the Stamps Attached for Civil Procedure, Etc.). Therefore, in cases where an obligor raises a legitimate objection against the payment order and thus the application for the payment order is performed in a lawsuit, the amount of the claim at the time of the application for the payment order shall be calculated on the basis of the value of the subject matter of lawsuit, or in cases where special circumstances exist, such as submission of a written modification of the purport of the claim that reduces the amount of the claim at the time of the application for the payment order to the court that issued the payment

2. The record reveals the following facts.

A. On July 19, 201, the Re-Appellant filed an application for a payment order claiming the payment order of KRW 2.788 billion and its delay damages against the person other than the applicant for Gyeyang Branch of Suwon District Court. The above court issued a payment order on August 22, 201, but the applicant filed an objection on September 8, 201, and the said payment order was subsequently filed by the applicant.

B. The judicial assistant officer ordered the Re-Appellant to revise the stamp amount of KRW 9,281,700 (the amount obtained by subtracting the stamp amount of KRW 10,31,300 from the stamp amount of KRW 10,313,000 calculated on the basis of the claim amount of KRW 2.78,000,000). The Re-Appellant submitted the claim amount of KRW 1 billion on September 28, 201 and the claim amount of KRW 3,023,700 (the amount obtained by subtracting the above amount of KRW 1,031,300 from the stamp amount of KRW 4,05,000 calculated on the basis of the reduced one billion) and additionally paid the stamp amount of KRW 3,023,700 (the amount obtained by subtracting the claim amount of KRW 1,031,300 from the stamp amount of KRW 1,000,000,000). Accordingly, the senior court clerk affiliated with the above court sent the court of this case on September 30, 20.

C. However, on October 5, 201, the presiding judge of the first instance court issued a new order to re-appellant to pay additional amount of KRW 6,258,000 (the amount obtained by subtracting the aggregate amount of revenue stamps already paid from KRW 10,313,00,00, calculated based on the amount of revenue stamps of KRW 2.78,88,000). On November 15, 201, the presiding judge dismissed the instant complaint on the ground that the Re-Appellant was served with the above order of correction and did not perform it within the said period.

3. Examining these facts in light of the legal principles as seen earlier, it is reasonable to calculate the amount of stamp based on the changed purport of claim inasmuch as the application for the payment order of this case was implemented as a lawsuit by the obligor due to the obligor’s objection but the claim amount was reduced to one billion won before the record was sent to the competent court. Nevertheless, the lower court determined to the effect that the stamp amount should be calculated based on the claim amount of KRW 2.788 billion before the reduction as the application for the change of claim of this case was made. In so doing, the lower court erred by misapprehending the legal principles on the value of the object of lawsuit, which serves as the basis for calculating stamp amount, thereby affecting

4. Therefore, the order of the court below is reversed, and the case is remanded to the court below for a new trial and determination. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Park Poe-young (Presiding Justice)