If your phone is activation locked, deleting the account will not help.
How to delete your Apple ID account - https://support.apple.com/HT208504
Make sure that you sign out of all your devices to avoid issues with apps that use your Apple ID account or iCloud. After your account is deleted, you can't sign out of iCloud or turn off Find My iPhone Activation Lock on your devices. If you forget to sign out, you might not be able to use your device when your account is deleted.
"Activation Lock for iPhone, iPad, and iPod touch" is a security feature, in part to deter re-selling of stolen devices. To learn more click here --> http://support.apple.com/HT201365
An activation lock can only be removed using the log-in information for the account that applied the lock. https://support.apple.com/HT201441
Have you tried to recover the account?
Recover your Apple ID when you can’t reset your password - "If you use two-factor authentication and can’t sign in or reset your password, you can regain access after an account recovery waiting period." - https://support.apple.com/kb/HT204921
Your only other resort may then be Apple may possibly remove a lock if a person can provide sufficient evidence of valid ownership. The device is normally taken to an Apple Store with identification and the original sales receipt. I.e., the receipt when the item was sold to the first owner, and preferably by that person. This is unofficial and there is apparently no set policy (I asked at an Apple Store). A store may simply refuse, particularly if they are not satisfied you have proven ownership by provenance.