양도소득세 부과처분취소[국승]
Incheon District Court 2014Gudan10230
Disposition to impose capital gains tax
The lawsuit of this case is not beneficial to the lawsuit of this case that seeks the revocation of the disposition of this case no longer exists after the disposition of this case is revoked ex officio.
Article 99 of the Restriction of Special Taxation Act
2014Nu6869 and revocation of capital gains tax
Park AA
■■세무서장
on October 19, 2015
on 02 December 1, 2015
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. All costs of the lawsuit shall be borne by the defendant.
1. Purport of claim
The judgment that the Defendant’s imposition of KRW 00 million against the Plaintiff on June 10, 2013 against the Plaintiff is revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Details of disposition;
The court's explanation on this part is based on the reasoning of the judgment of the court of first instance 1. This part of the grounds for this decision. Thus, the court's explanation is based on the main text of Article 8 (2) of the Administrative Litigation Act.
2. Whether the lawsuit of this case is legitimate
According to the evidence No. 2, the defendant's revocation ex officio of the disposition of this case on January 28, 2015, which was in the trial of the court, can be recognized. Thus, the lawsuit of this case seeking revocation of the disposition of this case which is no longer existing is not a legal interest and is illegal and the defendant's assertion pointing this out is with merit.
3. Conclusion
Therefore, the lawsuit of this case is dismissed, and the judgment of the court of first instance is unfair, so the judgment of the court of first instance is revoked and the lawsuit of this case is dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act as per the disposition.