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(영문) 대법원 1987. 6. 23. 선고 87누82 판결
[양도소득세부과처분취소][공1987.8.15.(806),1258]
Main Issues

Whether a party is due to a cause not attributable to the absence on the date for pleading of disease;

Summary of Judgment

Even if a party or a representative of the party is unable to appear on the date of pleading due to disease, this shall not be deemed to have been impossible on the date of pleading by the party under Article 241(3) of the Civil Procedure Act due to the cause not attributable

[Reference Provisions]

Article 241(3) of the Civil Procedure Act

Reference Cases

Supreme Court Decision 68Da1756 Decided December 30, 1969

Plaintiff, the deceased and the deceased

clans of Jeon Man-ri, Bosong-gun

Defendant-Appellee

The director of the tax office

Judgment of the lower court

Seoul High Court Decision 85Gu999 delivered on December 22, 1986

Text

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

Reasons

We examine the grounds of appeal.

Upon examining the record, the court below is just in holding that the court below did not accept the plaintiff's application for postponement on the date of pleading as of March 17, 1986, and there is no illegality in law, and even if the party or the representative of the party failed to attend on the date of pleading due to disease, it cannot be deemed that the party under Article 241 (3) of the Civil Procedure Act was unable to attend on the date of pleading due to any cause not attributable to him. Thus, the court below's opinion that the lawsuit of this case against the plaintiff's application for designation of date was terminated on March 17, 1986 as the withdrawal of the lawsuit, and there is no error in the misapprehension of legal principles

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Choi Jae-ho (Presiding Justice)

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