이 사건 금전무상대여가 상증세법 제 41조 적용대상인지 여부[각하]
Tax Tribunal 2016Seoul Northern15 (2016.05.17)
Whether the monetary free loan of this case is subject to Article 41 of the Inheritance Tax and Gift Tax Act
When an administrative disposition is revoked, the disposition becomes void due to the cancellation and no longer exists, and a revocation lawsuit against non-existent administrative disposition is illegal as there is no benefit of lawsuit.
Article 41 of the Inheritance Tax and Gift Tax Act: Donation of Benefits through Transactions with Specified Corporation
2016Guhap68632 Revocation of Disposition of Imposition of Gift Tax
SongA and 2
Head of Yeongdeungpo Tax Office et al.
October 27, 2016
on October 25, 2017
1. All of the plaintiffs' lawsuits against the defendants are dismissed.
2. Of the costs of lawsuit, the part arising between the Plaintiff SongA, SongB, and the Head of Yeongdeungpo District Tax Office shall be borne by the Head of Yeongdeungpo District Tax Office, and the part arising between the Plaintiff SongCC and the Head of Song Young Tax Office shall be borne by the Head of Young District Tax Office.
Cheong-gu Office
Each disposition of imposition listed in the separate sheet 1 made by the Head of Yeongdeungpo-gu Tax Office against the Plaintiff Song-B against the Plaintiff Song-B, and each disposition of imposition listed in the separate sheet 2 against the Plaintiff Song-B, and each disposition of imposition listed in the separate sheet 3 against the Plaintiff Song-gu Tax Office.
If an administrative disposition is revoked, the disposition becomes null and void due to the revocation, 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 2012Du18202, Dec. 13, 2012).
However, on May 19, 2017, the director of the tax office having jurisdiction over the Plaintiff Song-A and SongB, and on May 22, 2017, the director of the tax office having jurisdiction over the Plaintiff Song-A-B-B- the director of the tax office having jurisdiction over the revocation of each disposition stated in the purport of the claim. As such, the Plaintiffs’ lawsuit becomes invalid due to the revocation of the ex officio and no longer exists, and it is unlawful as there is no interest in the lawsuit.
Therefore, the plaintiffs' lawsuits are dismissed, and the costs of lawsuit are assessed against the defendants in accordance with Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.