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(영문) 서울고등법원 2017.04.14 2016나209353
회계장부 열람, 등사
Text

1.The judgment of the first instance shall be modified as follows:

1. The defendant shall have the plaintiff make one week from the day when this judgment becomes final and conclusive.

Reasons

1. The reasons for the court’s application of the judgment of the court of first instance concerning this case are as follows, except for the addition of “determination on the grounds for appeal” as follows, and thus, the same is cited by the main sentence of Article 420 of the Civil Procedure Act.

2. Determination on the grounds for appeal

A. The defendant's cash receipt and disbursement statement of the defendant is not subject to the right of the company creditor to inspect and copy the plaintiff's claim.

B. According to the provisions of Articles 448, 447, and 447-2 of the Commercial Act, and Articles 16 and 17 of the Enforcement Decree of the Commercial Act, documents that allow creditors to peruse and inspect are balance sheets, income statements, change of capital statements, statements of disposal of earned surplus or statements of disposal of deficit, business reports, and audit reports.

The cash receipt and disbursement statement for the plaintiff's request for inspection is a document subject to the right to inspect account books recognized as a shareholder who holds shares equivalent to not less than 3/100 of the total number of issued and outstanding shares pursuant to Article 466 (1) of the Commercial Act and does not correspond

Therefore, the defendant's argument that the inspection of cash receipts and disbursements should not be allowed to the plaintiff who is a corporate creditor is reasonable.

3. In conclusion, the part allowing the inspection and copying of cash receipts and disbursements among the judgment of the first instance is unfair, and the defendant's appeal is accepted and the judgment of the first instance is modified as per Disposition.

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