Seoul High Court 2012Nu28201 (Seoul High Court 2013.05.30)

early 2010 Heavy014 (2010.06.09)

A disposition of revocation ex officio and there is no benefit in action.

Since the disposition of this case was revoked ex officio in accordance with the purport of the judgment below after filing an appeal, the lawsuit of this case is about the disposition that is not extinguished, and it is unlawful as there is no interest in the lawsuit

2013Du12010 Revocation of Disposition of Imposing capital gains tax

Section AA

The director of the tax office

Seoul High Court Decision 2012Nu28201 Decided May 30, 2013

September 26, 2013

The judgment of the court below is reversed.

The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.

All costs of the lawsuit shall be borne by the defendant.

The same shall apply to the order.

Judgment ex officio is made.

When an administrative disposition is revoked, such disposition shall lose its validity and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2011Du24460, Dec. 27, 2011).

According to the records, the defendant, after filing the appeal of this case on July 29, 2013, revoked the disposition of this case against the plaintiff ex officio in accordance with the purport of the judgment of the court below on July 29, 2013. Thus, the lawsuit of this case is not extinguished and thus, it becomes unlawful as there is no interest in lawsuit.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition