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(영문) 대법원 2021.01.14 2020다222580

장부열람 등

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The appeal is dismissed.

The defendant shall bear the costs of appeal.

Reasons

The grounds of appeal are examined.

1. Article 16 (8) of the Act on Fostering and Supporting Agricultural and Fishing Enterprises (hereinafter “the Agricultural and Fishing Enterprises Act”) provides that “In addition to the matters provided for in this Act, the provisions of the Civil Act concerning associations shall apply mutatis mutandis to agricultural and fishery partnerships.”

“......”

Since the Agricultural and Fishing Enterprise Act does not provide for the right to inspect the affairs and property of the members of the farming association association, the provisions of the Civil Act concerning the partnership should apply mutatis mutandis.

Article 710 of the Civil Act provides that "each partner may inspect the affairs and status of the property of the partnership at any time" under the title "the right to inspect the affairs and status of the property of the partnership."

“......”

Pursuant to this Regulation, each partner may inspect account books and other documents to inspect whether he/she has property and business of the partnership. As such, the right to inspect account books and other documents shall include the right to request for perusal of account books and other documents to the extent necessary to inspect business and financial status.

Therefore, a member of an agricultural partnership may request an inspection or reproduction of the account books of the agricultural partnership, except in extenuating circumstances.

2. citing the first instance judgment, the lower court partially accepted the claim of the Plaintiff and the first instance court seeking to peruse and copy books (hereinafter “the Plaintiffs”) as follows.

A. The defendant is an incorporated farming association established for the purpose of Han Yangyang and the processing and sale business, and the plaintiffs are the members of the defendant's association.

Pursuant to Article 16(8) of the Agricultural and Fishing Business Act, Article 710 of the Civil Act shall apply mutatis mutandis to agricultural partnership corporations.

Therefore, the Plaintiffs may request the Defendant to peruse and copy the accounting books in order to inspect the business affairs and the financial status of the partnership.

It is reasonable to view it.

B. Article 30 of the Defendant’s articles of association provides for “Tax Adjustment Invoice” as a business action and members.