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(영문) 부산고등법원 (창원) 2018.07.25 2017누11636
법인세등부과처분취소
Text

1. The plaintiff applicant's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff's successor to the lawsuit.

Reasons

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the lawsuit of this case and the request for continuation are legitimate

A. When the relevant legal principles are declared bankrupt, all domestic and foreign properties owned by the debtor at the time of the declaration of bankruptcy constitute a bankruptcy estate (Article 382(1) of the Debtor Rehabilitation Act), the debtor loses the right to manage and dispose of the properties constituting the bankruptcy estate, and the right to manage and dispose thereof

(Article 384 of the Debtor Rehabilitation Act). As a result of transfer of the right to manage and dispose of the bankrupt estate to the trustee in bankruptcy, the trustee in bankruptcy becomes a party to the lawsuit in respect of the bankrupt estate (Article 359 of the Debtor Rehabilitation Act), and the lawsuit pending in the court at the time bankruptcy is declared

(B) Article 347 of the Debtor Rehabilitation Act and Article 239 of the Civil Procedure Act provides that no debtor is eligible to be a party in a lawsuit relating to the bankrupt estate. As such, the lawsuit filed by the debtor after the declaration of bankruptcy is illegal and dismissed. In such cases, the trustee’s request for resumption of the lawsuit premised on the continuation of the lawsuit in the court at the time of the declaration of bankruptcy is not legitimate (see, e.g., Supreme Court Decision 2017Da289828, Jun. 15, 20

As seen earlier than the confirmation of the Plaintiff’s filing of the instant lawsuit, the instant lawsuit was filed by an attorney-at-law with the authority delegated by L, M, Certified Tax Accountants andO as a party to the instant lawsuit, and the Plaintiff is merely indicated in the letter of delegation of the lawsuit, and neither the proviso nor attached to deeming that the Plaintiff’s bankruptcy trustee, who is not the Plaintiff, filed the lawsuit as a party to the

(2).

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