행정처분을 직권취소하여 소의 이익이 없어 부적법함[국승]
It is illegal to revoke an administrative disposition ex officio and there is no interest in the lawsuit.
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.
Seoul Administrative Court 2013Gudan51957
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The Director of the sericultural Tax Office
April 17, 2015
April 28, 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 59,013,710, which the Defendant rendered to the Plaintiff on May 10, 2012, shall be revoked.
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 2004Du5317, Sept. 28, 2006).
However, the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim No. 5 during the proceeding of the lawsuit is apparent by the purport of the entry of the evidence No. 5 and the entire pleadings. Thus, the instant lawsuit was sought for revocation of the disposition that does not exist, and
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.