Civil court rules bankruptcy action statute of limitations applies only to merchants who ceased business or died.

The court granted the review of the bankruptcy action, determining that the procedural statute of limitations in Article 1175(1) of the Civil Procedure Code applies exclusively to merchants who ceased operations or passed away. The opposing party argued for a broader application of the time limit, but the court rejected this by limiting the provision's scope to specific commercial cessation scenarios. Consequently, the decision clarifies that the limitation period does not extend to other types of commercial entities or situations not involving cessation or death.