양도소득세부과처분취소
2015Du37969 Revocation of Disposition of Imposing capital gains tax
A
Head of Seogju Tax Office
Gwangju High Court Decision 2014Nu6134 Decided January 15, 2015
June 11, 2015
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.
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 2012Du18202, Dec. 13, 2012).
According to the records, the defendant, on February 26, 2015, which was after filing the appeal of this case, can be known to the fact that the disposition of this case was revoked ex officio. Thus, the lawsuit of this case is not extinguished and the lawsuit of this case is seeking revocation of a disposition that does not exist, and thus becomes unlawful as there is no interest in the lawsuit. Therefore, the judgment of the court below is reversed. It is so decided as per Disposition by the assent of all participating Justices on the bench that the court of this case is sufficient to directly judge the case. The lawsuit of this case is dismissed, and the total cost of the lawsuit is
Justices Park Sang-ok
Justices Lee Sang-hoon
Justices Kim Chang-tae, Counsel for the defendant
Justices Cho Jae-dae