Seoul High Court 2013Nu46787 (2014.08)

2012 4630

Cases of recognition of couple's and wife's public property

In light of various circumstances, such as the process of purchasing lottery tickets and receiving the prize money, the user of the lottery ticket of this case, the ownership of the property acquired by the lottery, and the living relationship of the plaintiff father and wife before and after the lottery, it is reasonable to view the lottery ticket of this case as co-ownership of both the plaintiff and wife.

Article 44 of the Inheritance Tax and Gift Tax Act

2014Du35461 Revocation of Disposition of Imposition of Gift Tax

○ Kim

○ Head of tax office

The second instance decision

2013Nu46787

2014.29

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.

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 Supreme Court Decision 2012Du18202, Dec. 13, 2012).

According to the records, the defendant may know on April 22, 2014, which was after filing the appeal of this case, that the disposition of this case was revoked ex officio. Thus, the lawsuit of this case is seeking revocation of a disposition that does not exist, and it was unlawful as there was no benefit of lawsuit.

Therefore, the judgment of the court below is reversed, and this case is sufficient for the Supreme Court to directly render a judgment, and the judgment of the court of first instance is revoked, and the lawsuit of this case is dismissed, and the defendant bears the burden pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating Justices.