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(영문) 대법원 2016.3.10.선고 2015두56212 판결

증여세부과처분취소

Cases

2015Du56212 Revocation of Disposition of Imposition of Gift Tax

Plaintiff, Appellee

A

Defendant Appellant

Head of Namyang District Tax Office

The judgment below

Seoul High Court Decision 2015Nu35439 Decided October 13, 2015

Imposition of Judgment

March 10, 2016

Text

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and the lawsuit is dismissed. All costs are borne by the defendant.

Reasons

The grounds of appeal are examined.

When an administrative disposition is revoked, such disposition shall lose its validity, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2013Du26422, Aug. 28, 2014).

According to the records, on November 23, 2015, after the Defendant filed the instant final appeal, it can be known that the instant disposition against the Plaintiff was revoked ex officio in accordance with the purport of the lower judgment. Accordingly, the instant lawsuit was against the disposition that had not been extinguished, and thus, became unlawful due to the lack of interest in the lawsuit.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by

Judges

Justices Park Sang-ok

Justices Lee Sang-hoon

Justices Kim Chang-tae, Counsel for the defendant

Justices Cho Jong-hee