부과처분을 직권취소하였으므로 각하함[각하]
Seocho 2012west 4414 ( November 28, 2012)
Since the disposition of imposition was revoked ex officio, it shall be dismissed.
The disposition is not in existence after ex officio revocation of the disposition, and the revocation lawsuit against non-existent administrative disposition is illegal as there is no interest in the lawsuit.
Article 99-3 of the Restriction of Special Taxation Act / [Special Taxation for Capital Gains Tax for Purchasers of Newly-built Houses
2013Gudan5058 Revocation of Disposition of Imposing capital gains tax
SAA
Head of the tax office;
February 4, 2015
February 11, 2015
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
Cheong-gu Office
The defendant revoked the disposition of imposition of the capital gains tax OOO for the year 2006 against the plaintiff on May 4, 2012.
According to the records, since the defendant is recognized to have revoked ex officio a disposition imposing capital gains tax stated in the purport of the claim, the lawsuit of this case seeking the revocation of such disposition is unlawful. Therefore, the lawsuit of this case shall be dismissed, and the costs of lawsuit