증여세부과처분취소
2016Du5911 Revocation of Disposition of Imposition of Gift Tax
1. A;
2. B
3. C.
4. D;
Head of Ansan Tax Office
Daegu High Court Decision 2016Nu4462 Decided October 28, 2016
February 9, 2017
The judgment of the court below is reversed.
The judgment of the first instance court is revoked, and all plaintiffs' lawsuits are dismissed. All costs of the lawsuit are 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According to the records, the defendant can know the fact that the disposition of this case against the plaintiffs was revoked ex officio in accordance with the purport of the judgment below after filing the appeal of this case. Thus, the plaintiffs' lawsuit of this case is not extinguished and the lawsuit of this case was sought for revocation of a disposition without any legal interest
Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance shall be revoked, and all plaintiffs' lawsuits shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent
Justices Kim Yong-deok
Justices Kim Jae-han
Justices Kim In-young
Justices Lee Dong-won