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Case Number of the immediately preceding lawsuit
Incheon District Court-2013-Gu -1236 ( October 10, 2013)
Title
Disposition to impose global income tax.
Summary
Dismissal by ex officio revocation of an administrative disposition
Cases
2013Nu4915 Revocation of Disposition of Imposing global income tax, etc.
Plaintiff, Appellant
KimA
Defendant, appellant and appellant
The director of the North Incheon National Tax Office
Judgment of the first instance court
Incheon District Court Decision 2013Guhap1236 Decided October 10, 2013
Conclusion of Pleadings
October 08, 2014
Imposition of Judgment
October 22, 2014
Text
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. All costs of the lawsuit shall be borne by the defendant.
Purport of claim and appeal
1. Purport of claim
The imposition of the global income tax OO(including additional taxes) imposed on the Plaintiff on July 11, 201 by the Defendant shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Details of the disposition;
The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the lawsuit of this case is lawful
A. If an administrative disposition is revoked, the disposition becomes null and void and no longer exists, and a revocation lawsuit against non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010).
B. According to the purport of the Plaintiff’s evidence No. 23 and the entire pleadings, the Defendant may recognize the fact that the instant disposition was revoked ex officio on September 2, 2014, and thus, the instant lawsuit seeking revocation of the instant disposition is a non-existent disposition, and there is no interest in the lawsuit.
3. Conclusion
Since the lawsuit of this case is unlawful, the judgment of the court of first instance is revoked, and the lawsuit of this case is dismissed. However, the bearing of the total cost of lawsuit shall be determined as per the disposition in consideration of the purport of Article 32