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(영문) 서울행정법원 2016.10.27 2016재구합29
증여세부과처분무효확인
Text

1. The lawsuit of this case shall be dismissed.

2. The costs of retrial shall be borne by the plaintiff.

purport, purport, and.

Reasons

1. Whether the litigation for retrial of this case is legitimate

A. Although the Plaintiff’s assertion submitted sufficient data to prove the title trust of Nonparty D, the judgment subject to a retrial omitted from the above data or the Defendant’s determination on the grounds that the Plaintiff deemed the title truster, which constitutes grounds for retrial under Article 451(1)9 of the Civil Procedure Act.

(b) In any of the following cases, a lawsuit for retrial on a final judgment that has become final and conclusive may be filed:

Provided, That this shall not apply in case where the parties have asserted the grounds by an appeal or have known them to the public.

9. When judgment is omitted with respect to important matters to be affected by judgment;

C. 1) When an original copy of the judgment is served on a legal representative, barring any special circumstance, the legal representative shall be deemed to have known of the omission of the judgment at the time of being served with the original copy of the judgment. In the event that the legal representative becomes aware of the omission of the judgment, barring any special circumstance, the party to the lawsuit shall be deemed to have become aware of the omission of the judgment. Furthermore, under the proviso of Article 451(1) of the Civil Procedure Act, a lawsuit may not be brought in a retrial if the party alleged or did not know of the grounds for retrial by an appeal. The term “when the party did not know of the existence of grounds for retrial” in this context includes the case where the judgment becomes final and conclusive because he did not file an appeal even though he knew of the existence of grounds for retrial (see, e.g., Supreme Court Decision 91Da29057, Nov. 12, 191).

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