Cases
2015Du56212 Revocation of Disposition of Imposition of Gift Tax
Plaintiff, Appellee
A
Defendant Appellant
Head of Namyang District Tax Office
The judgment below
Seoul High Court Decision 2015Nu35439 Decided October 13, 2015
Imposition of Judgment
March 10, 2016
Text
The judgment of the court below is reversed.
The judgment of the first instance court is revoked, and the lawsuit is dismissed. All costs are borne by the defendant.
Reasons
The grounds of appeal are examined.
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 2013Du26422, Aug. 28, 2014).
According to the records, on November 23, 2015, after the Defendant filed the instant final appeal, it can be known that the instant disposition against the Plaintiff was revoked ex officio in accordance with the purport of the lower judgment. Accordingly, the instant lawsuit was against the disposition that had not been extinguished, and thus, became unlawful due to the lack of interest in the 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 by
Judges
Justices Park Sang-ok
Justices Lee Sang-hoon
Justices Kim Chang-tae, Counsel for the defendant
Justices Cho Jong-hee