존재하지 않는 행정처분을 대상으로 한 취소소송은 소의 이익이 없어 부적법함[각하]
A revocation suit against a non-existent administrative disposition is illegal because there is no interest in the lawsuit.
If an administrative disposition is revoked, such disposition shall become null and void due to the revocation, and any longer exist;
The revocation lawsuit against a non-existent administrative disposition is illegal as there is no interest in the lawsuit.
2013Gudan528444 Revocation of Disposition of Imposing capital gains tax
CHAPTER A
Samsung Head of Samsung Tax Office
Intervenor joining the Defendant
August 13, 2015
August 27, 2015
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
The disposition of imposition of capital gains tax of KRW 217,151,020 for the Plaintiff on April 1, 2012 by the former Cheong-gu Defendant on April 1, 2012 shall be revoked.
If an administrative disposition is revoked, the disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006). However, the fact that the Defendant voluntarily revoked the disposition of imposition of capital gains tax stated in the purport of the claim sought by the Plaintiff while the lawsuit is pending is apparent by the purport of entry in the evidence No. 2 and all pleadings. Therefore, the instant lawsuit seeking revocation of a disposition that is not extinguished, and thus, becomes unlawful as it has
Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.