Open Decision Ledger · Civil procedure & enforcement
Requirements for including in litigation costs attorney's fees agreed to be paid by a third party
Translated from the Korean original. Read the Korean
Supreme Court, Apr. 24, 2020, 2019Ma6990 (ruling)
Case name: 소송비용액확정
Official text on the National Law Information Center
Question
Are attorney's fees that the settlor of a trust agreement agreed to pay to the trustee's representative in litigation also included in the litigation costs that the trustee may recover from the opposing party?
Holding
They are included. Attorney's fees included in litigation costs encompass those that a party agreed to pay after the fact, and even where a third party has paid them, if there are circumstances warranting that they be treated the same as payment by a party, they may be recognized as litigation costs. The Supreme Court held that the settlor's fee agreement was founded on the responsibility to conduct the lawsuit and the obligation to bear costs arising under the trust agreement, and was therefore to be regarded as the same as payment by a party.
Summary of the holding, verbatim
소송비용에 산입되는 변호사의 보수에는 당사자가 보수계약에 의하여 현실적으로 지급한 것뿐만 아니라 사후에 지급하기로 약정한 것까지 포함되고, 제3자가 지급한 경우에도 당사자가 지급한 것과 동일하다고 볼 수 있는 사정이 인정되면 소송비용에 산입되는 변호사보수로 인정할 수 있다.
Unofficial English translation
Attorney's fees included in litigation expenses cover not only those actually paid by a party under a fee agreement but also those agreed to be paid after the fact, and even where a third party made the payment, they may be recognized as attorney's fees included in litigation expenses if circumstances exist under which the payment can be regarded as identical to that made by the party.
Disposition
Reversed and remanded Stated in the decision
원심결정을 파기하고, 사건을 서울북부지방법원에 환송한다.
Unofficial English translation
The order of the court below is reversed, and the case is remanded to the Seoul Northern District Court.
Form of the test
Elements stated Stated in the decision
제3자가 지급한 경우에도 당사자가 지급한 것과 동일하다고 볼 수 있는 사정이 인정되면
Unofficial English translation
even where a third party made the payment, if circumstances exist under which the payment can be regarded as identical to that made by the party,
Factors
- 사후에 지급하기로 약정한 것까지 포함되고
- 당사자가 지급한 것과 동일하다고 볼 수 있는 사정
- 신탁재산 관련 소송의 수행책임과 비용부담 등을 정한 신탁계약
Unofficial English translation
• including those agreed to be paid after the fact
• circumstances under which the payment can be regarded as identical to that made by the party
• a trust agreement stipulating the responsibility for conducting litigation related to trust property and the bearing of expenses, among other matters
Relation to precedent
Follows earlier decisions Stated in the decision
대법원 2005. 4. 30.자 2004마1055 결정
Unofficial English translation
Supreme Court Decision 2004Ma1055 decided April 30, 2005
Decisions referred to
[1] 대법원 2005. 4. 30.자 2004마1055 결정
Burden of proof
Not addressed Not in the decision
Open question and revisit condition
Even where a third party pays the fee as a favor without any internal agreement such as a trust agreement, can the payment be treated the same as payment by a party?
This reading will be rechecked if Article 109 of the Civil Procedure Act or the rules on the inclusion of attorney's fees in litigation costs are amended, or if a subsequent decision addressing the scope of inclusion of fees paid by a third party is issued.
Cross-family AI independent reading & axis check
7 of 8 axes matched GPT-6 Astra (OpenAI, codex CLI) · 2026-10-16
In comparison with an independent reading by another AI series (GPT-6 Astra), which read only the original text without seeing the first reading, 7 of the 8 axes agreed, and the readings diverged on Axis 4 (Form of the test).
Axis 4 (Form of the test): Primary “Elements stated” vs Independent “Existing test applied”
Since the original text contains both the general requirements for recognizing payment by a third party and the concrete application to the trust agreement, the first reading may place weight on Elements stated, while the independent reading may place weight on Existing test applied.
병 회사가 보수약정에 따라 정 법인에 지급하기로 한 변호사보수는 소송당사자인 을 회사가 지급하는 것과 동일하다고 볼 수 있어 소송비용으로 인정되어야 하고Raw responses and comparison record: Protocol · Blind readings (JSONL) · Axis comparison (JSONL) · SHA-256 (JSON)
Lower-court contrast & scope of application
Lower-court reading vs. Supreme Court holding
Lower-court context: The court below determined the amount of litigation costs that the respondent must reimburse the appellant, the trustee that filed the application for determination of the amount of litigation costs, at 0 won, on the ground that there were no attorney's fees that the appellant had paid or would pay.
Supreme Court standard: The Supreme Court held that Happy Sonic, the settlor, entrusting representation in the action on the merits under the trust agreement and agreeing to substitute, for the attorney's fees to be paid, fees to be recovered from the opposing party, was the same as payment by the appellant, who is a party to the lawsuit. Stating that, if the court below's holding were correct, the result would be unreasonable in that the respondent would escape the obligation of reimbursement despite the existence of substantial acts of litigation, the Supreme Court reversed and remanded on the grounds of misapprehension of legal principles and failure to exhaust deliberations.
Distinguishing conditions
- A case in which there is no internal agreement between the third party who paid the fee and the party to the lawsuit allocating responsibility for conducting the lawsuit or bearing costs
- A case in which it has been determined that the representation was gratuitous, rather than the fee agreement taking the form of substituting payment with an amount to be recovered from the opposing party
- A case in which the opposing party was not ordered to bear costs in the ruling on the allocation of litigation costs
Record verification notes
Before asserting the same conclusion, check whether the contract between the third party and the party contains a clause on bearing litigation costs, and whether the specific content of the fee agreement and the circumstances of the entrustment of representation can be confirmed from the Records.
From the official text
Points at issue
[1] 소송비용에 산입되는 변호사보수에 당사자가 사후에 지급하기로 약정한 것도 포함되는지 여부(적극) 및 소송을 대리한 변호사에게 당사자가 아닌 제3자가 보수를 지급한 경우, 소송비용에 산입되는 변호사보수로 인정할 수 있는지 여부(한정 적극) [2] 갑이 신탁계약의 수탁자인 을 주식회사를 상대로 소송을 제기하자, 신탁계약의 위탁자인 병 주식회사가 신탁계약에 따라 정 법무법인에 위 소송의 대리를 위임하면서 보수는 추후 소송비용액확정신청을 통하여 상대방으로부터 상환받을 변호사보수로 그 지급을 갈음하기로 약정하였는데, 위 소송에서 소송비용은 갑이 부담한다는 판결이 확정되자, 을 회사가 갑을 상대로 소송비용액확정신청을 한 사안에서, 병 회사가 보수약정에 따라 정 법인에 지급하기로 한 변호사보수는 소송당사자인 을 회사가 지급하는 것과 동일하다고 볼 수 있어 소송비용으로 인정되어야 하고, 소송비용액확정절차에서 변호사보수의 소송비용 산입에 관한 규칙에 의하여 결정되는 변호사보수는 보수약정에 따라 정 법인에 지급될 보수액으로서 갑이 을 회사에 상환하여야 할 소송비용에 산입된다고 보아야 하는데도, 을 회사가 지급하였거나 지급할 변호사보수가 없다는 이유로 갑이 을 회사에 상환하여야 할 소송비용액을 0원으로 확정한 원심판단에는 소송비용에 산입되는 변호사보수에 관한 법리오해 등 잘못이 있다고 한 사례
Unofficial English translation
[1] Whether attorney's fees included in litigation expenses also cover those that a party agreed to pay after the fact (affirmative), and whether, where a third party other than the party paid fees to the attorney who represented the party in the lawsuit, such fees may be recognized as attorney's fees included in litigation expenses (limited affirmative) [2] In a case where, when A brought a lawsuit against B Co., Ltd., the trustee under the trust agreement, C Co., Ltd., the settlor under the trust agreement, entrusted Law Firm D with representation in the said lawsuit pursuant to the trust agreement, and agreed that payment of the fees would be substituted by the attorney's fees to be reimbursed from the opposing party through a subsequent application for determination of the amount of litigation expenses, and where, after a judgment holding that A shall bear the litigation expenses in the said lawsuit became final and conclusive, B Co., Ltd. filed an application for determination of the amount of litigation expenses against A, a case in which it was held that the attorney's fees that C Co., Ltd. agreed to pay to Law Firm D under the fee agreement must be recognized as litigation expenses on the ground that they can be regarded as identical to those paid by B Co., Ltd., a party to the lawsuit, and the attorney's fees determined pursuant to the Rules on the Inclusion of Attorney's Fees in Litigation Expenses must be regarded as included in the litigation expenses that A shall reimburse to B Co., Ltd., being the amount of the fees to be paid to Law Firm D under the fee agreement, in the procedure for determining the amount of litigation expenses, yet the reasoning of the court below, which determined the amount of litigation expenses that A shall reimburse to B Co., Ltd. to be 0 won on the ground that there were no attorney's fees paid or to be paid by B Co., Ltd., was erroneous, including a misapprehension of legal principles regarding attorney's fees included in litigation expenses
Summary of the holding
[1] 민사소송법 제109조 제1항은 “소송을 대리한 변호사에게 당사자가 지급하였거나 지급할 보수는 대법원규칙이 정하는 금액의 범위 안에서 소송비용으로 인정한다.”라고 규정하고 있고, 변호사보수의 소송비용 산입에 관한 규칙 제3조 제1항은 “소송비용에 산입되는 변호사의 보수는 당사자가 보수계약에 의하여 지급한 또는 지급할 보수액의 범위 내에서 각 심급 단위로 소송목적의 값에 따라 별표의 기준에 의하여 산정한다.”라고 규정하고 있다. 소송비용에 산입되는 변호사의 보수에는 당사자가 보수계약에 의하여 현실적으로 지급한 것뿐만 아니라 사후에 지급하기로 약정한 것까지 포함되고, 제3자가 지급한 경우에도 당사자가 지급한 것과 동일하다고 볼 수 있는 사정이 인정되면 소송비용에 산입되는 변호사보수로 인정할 수 있다. [2] 갑이 신탁계약의 수탁자인 을 주식회사를 상대로 소송을 제기하자, 신탁계약의 위탁자인 병 주식회사가 신탁계약에 따라 정 법무법인에 위 소송의 대리를 위임하면서 보수는 추후 소송비용액확정신청을 통하여 상대방으로부터 상환받을 변호사보수로 그 지급을 갈음하기로 약정하였는데, 위 소송에서 소송비용은 갑이 부담한다는 판결이 확정되자, 을 회사가 갑을 상대로 소송비용액확정신청을 한 사안에서, 병 회사가 신탁재산과 관련된 위 소송을 대리한 정 법인에 보수를 지급하기로 약정한 것은 병 회사와 소송당사자인 을 회사가 내부적으로 신탁재산 관련 소송의 수행책임과 비용부담 등을 정한 신탁계약에 따른 것이므로, 병 회사가 보수약정에 따라 정 법인에 지급하기로 한 변호사보수는 소송당사자인 을 회사가 지급하는 것과 동일하다고 볼 수 있어 소송비용으로 인정되어야 하고, 소송비용액확정절차에서 변호사보수의 소송비용 산입에 관한 규칙에 따라 결정되는 변호사보수는 보수약정에 따라 정 법인에 지급될 보수액으로서 갑이 을 회사에 상환하여야 할 소송비용에 산입된다고 보아야 하는데도, 을 회사가 지급하였거나 지급할 변호사보수가 없다는 이유로 갑이 을 회사에 상환하여야 할 소송비용액을 0원으로 확정한 원심판단에는 소송비용에 산입되는 변호사보수에 관한 법리오해 등 잘못이 있다고 한 사례.
Order
원심결정을 파기하고, 사건을 서울북부지방법원에 환송한다.
Unofficial English translation
The order of the court below is reversed, and the case is remanded to the Seoul Northern District Court.
Provisions referred to
[1] 민사소송법 제109조 제1항, 변호사보수의 소송비용 산입에 관한 규칙 제3조 제1항 [2] 민사소송법 제109조 제1항, 변호사보수의 소송비용 산입에 관한 규칙 제3조 제1항
Read 2026-10-16 · Cross-read 2026-10-16. All quotes matched against the official text. The Chinese-character placeholders the court used for anonymised parties are given in their Korean readings, and parenthetical Chinese-character glosses are omitted.
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