부과처분을 직권으로 취소하여 소의 이익이 없어 부적법함[각하]
Seoul High Court 2012Nu12763 (Seoul High Court 2013.02.14)
Early High Court Decision 2011Du1146 (No. 29, 2011)
The revocation of the disposition of taxation ex officio, which is illegal as there is no interest in litigation.
When an administrative disposition is revoked, it shall lose its effect, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is illegal as there is no benefit of lawsuit.
2012du24818 Disposition to revoke the imposition of value-added tax.
CHAPTER AAA
Head of the High Tax Office
Seoul High Court Decision 2012Nu12763 Decided October 12, 2012
February 14, 2013
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.
If an administrative disposition is revoked, the disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2011Du15343, Oct. 13, 201). According to the records, the Defendant can be aware of the fact that the Defendant completely revokes the disposition of this case ex officio through the decision of correction as of October 4, 201 and the decision of correction as of December 6, 2012. Thus, the instant lawsuit is seeking revocation of the non-ex officio. Therefore, the lower court’s judgment is reversed, which is sufficient for the court to directly render a judgment. Accordingly, the instant lawsuit is dismissed, and the total cost of the lawsuit is borne by the Defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.