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Title
Where an administrative disposition is revoked ex officio, he/she shall be dismissed.
Summary
Where an administrative disposition is revoked ex officio, he/she shall be dismissed.
Related statutes
Article 90 (Reduction and Exemption of Transfer Income Tax)
Cases
Seoul Administrative Court 2014Gudan5628
Plaintiff
National HH
Defendant
S Director of the Tax Office
Conclusion of Pleadings
2015.09.04
Imposition of Judgment
2015.18
If an administrative disposition is revoked, such disposition shall lose its effect and shall no longer exist, and shall exist
A suit seeking revocation against an administrative disposition, which does not have any interest in a lawsuit, is unlawful (Supreme Court)
See Supreme Court Decision 2004Du5317 delivered on September 28, 2006, etc.
However, the defendant revoked ex officio a disposition imposing capital gains tax stated in the purport of the claim during the lawsuit.
A Since it is apparent by each description of evidence 1 and 2 (including paper numbers) and by the purport of the entire pleading, it is so obvious that it is:
The lawsuit of this case is unlawful because it seeks the revocation of a disposition that does not exist and has no interest in the lawsuit.
In addition, it came to be.
Therefore, the suit of this case is dismissed, and the litigation cost is borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.
subsection (b) of this section.