The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. In a lawsuit, inasmuch as the party’s identity is directly connected to the issue of party capacity, party standing, etc., the court that examines and determines the case shall ex officio confirm and proceed with the hearing by identifying who the party to the lawsuit is a party;

(1) The court shall deliberate and decide on the merits after receiving an application for the correction of a party’s indication in order to correct the tax assessment, in case where an individual or a corporation died, or was merged, while filing a petition for a trial, etc. on a tax assessment, and entered the petition as the plaintiff when the heir or a merged corporation filed a lawsuit against the above decision and entered the relevant party extinguished due to mistake in the petition. However, the court shall deliberate and decide on the merits after receiving an application for the correction of the party’s indication in order to correct such error.

(2) According to the reasoning of the lower judgment and the evidence duly admitted by the lower court, the following facts are as follows: (a) A Co., Ltd. (hereinafter “A”) filed a request with the Tax Tribunal on September 3, 2013 for the judgment of taxation imposed on each of the Company including the instant disposition with B Co., Ltd. (hereinafter “B”) and dissolved on December 31, 2013; (b) the Tax Tribunal dismissed the request on August 11, 2014 without knowing the merger; and (c) the applicant was indicated as “A Co., Ltd. (M); and (c) the complaint of the instant case was filed in lieu of the instant disposition.”