부가가치세부과처분취소
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. The costs of the lawsuit in the first instance shall be borne by M.
The following facts are acknowledged according to the ex officio judgment on the legitimacy of the instant lawsuit.
A Co., Ltd. (M) filed a request with the Tax Tribunal on September 3, 2013 upon the Defendant’s disposition of this case, and subsequently merged with B Co., Ltd. and dissolved on December 31, 2013. On August 11, 2014, the Tax Tribunal, which did not know that the merger was dissolved, decided to dismiss the claim as of August 11, 2014, indicated A Co., Ltd. (M) as the claimant in its written decision.
A The representative director M was appointed a law firm N as the legal representative of this case. On November 6, 2014, the law firm N entered a corporation A (representative M) as the plaintiff and filed the lawsuit of this case, and the A corporation (representative M) was written as a delegating person and submitted a document of delegation of lawsuit with a seal affixed to A corporation and a document of registration of the corporation with a seal affixed to A corporation and a document of registration of the merger.
On December 17, 2015, the court of first instance rendered a ruling dismissing the instant claim on December 17, 2015 and indicated A Co., Ltd. (M) as the Plaintiff in the judgment, and the original copy of the said judgment was served on NN on December 17, 2015.
B On December 29, 2015, a corporation (representative director H) delegated attorney O, P, Q, R, and S to act as a representative of the instant appellate court. Attorneys O filed the instant appeal on December 29, 2015 by entering a corporation A (representative M) as the Plaintiff, and attorney O, P, Q, R, and S filed an appeal of this case, and attorney O, P, Q, R, and S filed an application for correction of the party indication from A (representative M) to B (representativeH) in the appellate court.
Judgment
A Co., Ltd. was dissolved on December 31, 2013, which was before the complaint of this case was received by the court of first instance, and thus, the lawsuit of this case is unlawful and dismissed as it was filed in the name of the corporation dissolved.
Supreme Court Decision 201Da1448 delivered on October 26, 1990