고철사업을 영위하는 원고가 선의의 거래당사자에 해당한다고 보기 어려움[국패]
Daegu High Court 2015Nu4731 (20160415)
It is difficult to see that the Plaintiff engaging in the scrap metal business is a bona fide trading party.
In light of the photographs, records of account transfer, certificate of measurement, etc. taken with the customer business operator, even if the tax invoice of this case is false, the plaintiff constitutes a bona fide transaction party.
Articles 16 and 17 of the Value-Added Tax Act
2016du38631, revocation of disposition imposing value-added tax, etc.
AA
BB Director of the Tax Office
Daegu High Court Decision 2015Nu4731 Decided April 15, 2016
July 27, 2016
The judgment of the court below is reversed.
The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.
All costs of the lawsuit shall be borne by the defendant.
Judgment ex officio is made.
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 2012Du18202, Dec. 13, 2012).
According to the records, the Defendant, after filing the instant final appeal, knew of the fact that the instant disposition was revoked ex officio on June 17, 2016 and June 23, 2016, which was after the filing of the instant final appeal. As such, the instant lawsuit was seeking revocation of a disposition that was not extinguished, and thus, became illegal as there was no benefit of 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 defendant shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating Justices