행정처분이 취소되면 소의 이익이 없어 부적법 하다.[각하]
If an administrative disposition is revoked, it is illegal as there is no benefit of lawsuit.
When an administrative disposition is revoked, such disposition shall lose its validity, and no longer exists, and a revocation lawsuit against an administrative disposition which is not in existence is unlawful as there is no benefit of lawsuit.
Article 32 of the Income Tax Act: Time of Transfer or Acquisition
2016Gudan8658 Revocation of imposition of capital gains tax, etc.
AA
BB Director of the Tax Office
June 27, 2018
July 18, 2018
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 245,067,770 (including additional tax) on the Plaintiff on December 1, 2015 by the former Cheong-gu Defendant on December 1, 2015 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 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 revocation ex officio of the disposition imposing capital gains tax stated in the purport of the claim that the Plaintiff seeks revocation while the lawsuit is pending, is apparent by the purport of each of the entries and arguments in subparagraph 5-1, 2, and 3, and thus, the lawsuit in this case becomes null and void as it does not have benefit of lawsuit.
Therefore, the lawsuit of this case shall be dismissed, and the costs of lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.