[양도소득세등부과처분취소][공1995.1.15.(984),517]
Where an inheritor has filed a lawsuit to revoke the disposition of revocation of tax imposition in the name of the deceased decedent during the procedure for transfer and then has filed an application for succession under the name of the inheritor,
If the decedent died after filing an objection against the disposition imposing capital gains tax and requesting a review thereof with the Director of the National Tax Tribunal, and the Director of the National Tax Tribunal knew of the death, expressed the decedent who died in the written decision as the claimant, and the heir did not accept the decision of dismissal, and filed a lawsuit claiming cancellation of the disposition imposing capital gains tax in the name of the deceased, and then the heir applied for the resumption of the lawsuit in the name of the heir, the person who actually filed the lawsuit shall be deemed to be the heir of the deceased even if the lawsuit was filed in the name of the deceased during the pre-trial procedure, but the person who filed the lawsuit shall be deemed to be the heir of the deceased, but the person who caused the lawsuit shall be deemed to have
Article 8(2) of the Administrative Litigation Act, Articles 211, 221, and 217 of the Civil Procedure Act
Supreme Court Decision 74Da834 decided Oct. 8, 1974 (Gong1974, 8072) 79Ma173 decided Jul. 24, 1979 (Gong1979, 12152) 82Da146 decided Dec. 27, 1983 (Gong1984, 312)
Plaintiff 1 et al., Counsel for the defendant-appellant
The director of Seodaemun-gu Seoul Metropolitan Government Tax Office
Seoul High Court Decision 92Gu10175 delivered on April 27, 1993
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below rejected the lawsuit of this case on April 28, 1992, which was brought in the name of the deceased non-party 1, which was subsequent to the death of the deceased non-party 1, and it is unlawful for the plaintiff 1 and the non-party 2, who were the inheritor of the above non-party 1, to take over the lawsuit of this case on September 21, 1992, on the ground that the request for taking over the lawsuit of this case
However, according to the records, the deceased non-party 1 brought an objection against the disposition imposing capital gains tax of this case to the Director of the National Tax Tribunal on December 30, 191, and died on March 10, 1992, and the Director of the National Tax Tribunal who knows the above death indicated the above non-party 1 who died in the written decision as the claimant when he decided to dismiss the above judgment as of March 18, 1992. The plaintiff 1 and the non-party 2, who are the heir of the above non-party 1, did not object to the above decision of dismissal and did not object to the above decision of dismissal, and the plaintiff 1 and the non-party 2, who were the heir of the above non-party 1, were requested to take over the lawsuit of this case under the name of the above non-party 1 and 2 on April 28, 1992. Thus, even if the facts are clearly identical, the court below should have accepted the plaintiff 1's request for the plaintiff 1's request for the above correction of this case.
Nevertheless, the court below rejected the lawsuit of this case on the grounds of its reasoning. The court below erred in the misapprehension of legal principles as to the confirmation of parties and the correction of party indication in the administrative litigation, and it is obvious that such illegality has affected the conclusion of the judgment, and therefore there is a reason to point this out.
Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all Justices.
Justices Shin Sung-sung (Presiding Justice)