취소소송의 기각 확정판결이 가지는 기판력은 처분 무효확인 소송에도 미치는 것임[국승]
Seoul Administrative Court 201Gudan1194 ( October 14, 2011)
National High Court Decision 2006Du2798 ( November 03, 2006)
Res judicata with a final and conclusive judgment to dismiss a revocation suit also affects the litigation to nullify the invalidity of the disposition.
As long as a final and conclusive judgment dismissing the previous litigation seeking the revocation of the instant disposition becomes final and conclusive, and the res judicata effect has arisen as to the lawfulness of the instant disposition, the invalidity of the disposition cannot be asserted on the grounds that the previous litigation is closed before the closing
2011Nu24783 Revocation of Disposition of Imposing capital gains tax
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Head of the District Tax Office
Seoul Administrative Court Decision 2011Gudan1194 decided June 14, 2011
December 7, 2011
January 11, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant's disposition of capital gains tax of 91,650,240 against the plaintiff on June 12, 2006 is confirmed to be null and void.
1. cite the judgment of the first instance;
A. The part on the Plaintiff’s assertion (from the second first to the third first first one) is, with the exception of the following, the reasons for the judgment of the first instance, i.e., Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
O The following shall be added from the second bottom to the fourth below:
D. On March 6, 2007, the plaintiff filed a lawsuit against the defendant to revoke the disposition of this case against the Seoul Administrative Court 2007Gudan2473, and sought the revocation of the disposition of this case. On February 12, 2008, the above court rendered a judgment dismissing the plaintiff's claim on February 12, 2008, and the plaintiff appealed as this court 2008Nu8262. The court rendered a judgment dismissing the plaintiff's appeal on August 26, 2008. The plaintiff appealed as Supreme Court Decision 2008Du16681, but the appeal was dismissed on November 27, 2008, and the above judgment became final and conclusive (hereinafter referred to as "previous lawsuit", and "previous judgment that became final and conclusive accordingly").
O The following shall be added to the 11th:
(3) In calculating the gains on transfer of real estate of this case, the disposition of this case did not err by applying the standard market price of both the acquisition value and the transfer value pursuant to the main sentence of Article 97(1)1 (a) and Article 96(1) of the former Income Tax Act.
2. A new part.
B. Determination
The subject matter of a lawsuit seeking revocation of an administrative disposition is whether there exists illegality, which is the cause of revocation of an administrative disposition, rather than individual grounds alleged by the Plaintiff. The subject matter of the lawsuit seeking revocation of an administrative disposition is whether the substance or procedure of the administrative disposition is unlawful. As such, a lawsuit seeking revocation of an administrative disposition is based on the ground that a final and conclusive judgment dismissing the claim becomes final and conclusive, res judicata as to the lawfulness of the disposition, and res judicata, in which a final and conclusive judgment dismissing the claim in a lawsuit seeking revocation of an administrative disposition, extends to a lawsuit seeking confirmation of invalidation of
The previous judgment, which is the content of the Plaintiff’s filing a previous lawsuit against the Defendant seeking the revocation of the instant disposition, was affirmed. The grounds for the Plaintiff’s assertion that the instant disposition was unlawful fall under the grounds prior to the closing of argument at a fact-finding court. As long as the previous judgment became final and conclusive, as long as res judicata has been granted as to the lawfulness of the instant disposition, the Plaintiff is bound by the same, and thus, the Plaintiff cannot seek confirmation of invalidity of the instant disposition based on
The assertion is without merit because it conflicts with res judicata of a final judgment.
3. Conclusion
The appeal is dismissed.