Whether there is any benefit to seek confirmation of invalidity of the disposition of imposition after tax payment

As long as the tax has already been paid in relation to a disposition of imposition of tax, there is no benefit of confirmation to confirm the invalidity of the disposition of imposition.

Article 1 of the Administrative Litigation Act, Article 237 of the Civil Procedure Act

Supreme Court Decision 74Nu159 Delivered on February 10, 1976

Dong National Construction Co., Ltd., Counsel for the plaintiff-appellee

[Defendant-Appellee] Defendant 1 and 3 others, Counsel for defendant-appellee

Daegu High Court Decision 80 Gu12 delivered on July 8, 1980

The original judgment is reversed, and the case is remanded to the Daegu High Court.

The defendant's attorney's third ground of appeal is examined.

As long as the tax was paid in relation to the disposition of taxation, there is no interest in confirming the invalidity of the disposition of taxation (see, e.g., Supreme Court Decision 74Nu159, Feb. 10, 1976). The records show that the registration tax and the defense tax imposed on the plaintiff was fully paid. Thus, even though the plaintiff did not have a interest in the lawsuit to bring an administrative litigation, the court below erred by misapprehending the legal principles on the interest in confirmation in the administrative litigation, which is the matter of ex officio investigation, which led to the failure to exhaust all necessary deliberation, and thus, the original judgment should not be reversed in this respect, with the reason why the issue of this issue is discussed.

Therefore, without examining the remaining grounds of appeal, we reverse the original judgment and remand the case to the Daegu High Court which is the original judgment. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Hong-chul (Presiding Justice)