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(영문) 서울중앙지방법원 2016. 11. 17. 선고 2016가단53129 판결
세무서에게는 민사소송에 있어 당사자가 될 수 있는 당사자능력이 있다고 볼 수 없으므로, 세무서를 상대로 제기한 이 사건 소는 부적법함[국승]
Title

Since the tax office cannot be deemed to have the capacity to become a party in civil procedure, the lawsuit of this case filed against the tax office is unlawful.

Summary

Since the tax office cannot be deemed to have the capacity to become a party in civil procedure, the lawsuit of this case filed against the tax office is unlawful.

Related statutes

Article 51 of the Civil Procedure Act for Capacity, Litigation Capacity, etc. of Parties

Cases

2016 Ghana 53129 Demurrer

Plaintiff

And ○

Defendant

station tax secretary;

Conclusion of Pleadings

November 10, 2016

Imposition of Judgment

November 17, 2016

Text

1. The instant lawsuit shall be dismissed.

2. Litigation costs shall be borne by the plaintiff.

Purport of claim

It is as shown in the attached Form.

Reasons

ex officio, we examine the legality of the instant lawsuit.

Inasmuch as reverse tax secretary, which is only an agency of the State, cannot be deemed as having the capacity to become a party in a civil lawsuit (see Supreme Court Order 2010Ma861, Apr. 17, 2012). Thus, the instant lawsuit is an unlawful lawsuit filed against a person without the capacity to become a party.

Therefore, the instant lawsuit is dismissed, and it is so decided as per Disposition.

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