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(영문) 대법원 2015.05.14 2015재두122

취득세부과처분취소

Text

The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

Reasons

The grounds for request for retrial shall be examined.

1. The grounds for retrial under Article 451(1)10 of the Civil Procedure Act are established in order to coordinate conflicts between res judicata of the judgment subject to retrial and res judicata of a final and conclusive judgment rendered prior to the final and conclusive judgment. As such, “when a final and conclusive judgment conflicts with a final and conclusive judgment rendered prior to the final and conclusive judgment to the parties to the judgment subject to retrial” refers to the time when both rulings conflict with each other. When res judicata of the said judgment does not affect the parties to the judgment subject to retrial

(see, e.g., Supreme Court en banc Decision 2011Da1999, Jul. 21, 2011). The Plaintiff (Plaintiff) asserts to the effect that there exist grounds for a retrial under Article 451(1)10 of the Civil Procedure Act in the judgment subject to a retrial. However, there is no ground to deem that the judgment subject to a retrial conflicts with the final and conclusive judgment rendered before the judgment subject to a retrial, and thus, the Plaintiff

2. Article 451(1)7 of the Civil Procedure Act provides that “when the false statement by a witness, expert witness, interpreter, or the false statement by a party or legal representative has become evidence of a judgment,” the grounds for retrial may be prescribed as follows: “If a judgment of conviction or a judgment of imposition of a fine for negligence becomes final for an act subject to punishment in the case of subparagraph 7, or if a final judgment of conviction or a final judgment of imposition of a fine for negligence cannot be rendered for reasons other than lack of evidence,

Inasmuch as there is no ground to deem that false statements by the Defendant (defendant) constitute evidence of the judgment subject to a retrial, and at the same time satisfy the requirements of Article 451(2) of the Civil Procedure Act, this part of the Plaintiff’s assertion cannot be accepted.

3. Furthermore, the case falling under Article 4(1)2, 3, and 4 of the Act on Special Cases Concerning the Procedure of Appeal shall be examined and proceeded to a trial.