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(영문) 부산고등법원 2017.11.15 2017누21937

관세등부과처분 및 제2차납세의무자지정처분 취소

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1. The instant lawsuit was concluded on November 1, 201, as deemed to have been withdrawn from the appeal.

2. The costs of the lawsuit after the request for setting the date.

Reasons

1. On May 19, 2017, the first instance court rendered a ruling to dismiss the Plaintiffs’ claim in entirety, and on which the Plaintiffs appealed on June 5, 2017.

This Court designated the first date for pleading on September 13, 2017 as 14:00, and the notification was served on the plaintiffs' legal representative on the date for pleading.

Nevertheless, the plaintiffs and their attorneys did not appear on the date of the first pleading, and the defendant's litigation performer appeared on the said date, but did not present it.

On September 27, 2017, this Court designated the second date for pleading as 10:10 on September 27, 2017, and the notification was served on the plaintiffs' attorney.

Nevertheless, the plaintiffs and their attorneys did not appear on the date of the second pleading, and the defendant's litigation performer appeared on the said date, but did not present any pleading.

Pursuant to the Plaintiffs’ legal representative’ application for the designation of the date on October 23, 2017, this Court designated the third date for pleading as of November 1, 2017, and the notification of the date for pleading was served on the Plaintiffs’ legal representative.

Nevertheless, the plaintiffs and their attorneys did not appear on the third day for pleading, and the defendant's litigation performers present on the above date, but did not present any pleading.

The plaintiffs' attorney applied for the designation of the date again on November 3, 2017.

2. Determination as to whether an appeal is withdrawn shall be deemed to have been withdrawn unless both parties have failed to file an application for designating a date within one month after both parties have been absent on two occasions, or have failed to appear at the date of pleading determined by such application, or on the subsequent date of pleading (Article 8(2) of the Administrative Litigation Act, and Article 268(2) through (4) of the Civil Procedure Act). The deemed withdrawal of an appeal is legally effective as a matter of course due to the fulfillment of the above requirements, and shall not be determined by the court or the parties’ intention, even if the parties have been absent,.