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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu44504 ( March 30, 2014)
Title
The lawsuit of this case is dismissed as illegal as against a disposition not yet extinguished.
Summary
Since the defendant can be known that the disposition of this case was revoked ex officio on October 10, 2014, which was subsequent to the appeal, the plaintiff's lawsuit of this case is dismissed as being illegal as it is about the disposition of this case which is not extinguished.
Related statutes
Article 32 of the Administrative Litigation Act
Cases
2014Du40890 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
Economic Zone
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2014Nu44504 Decided July 30, 2014
Imposition of Judgment
December 24, 2014
Text
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.
Reasons
According to the records, the defendant can be found to have ex officio revoked the disposition of this case on October 10, 2014, which was after the appeal. Accordingly, the plaintiff's lawsuit of this case was illegal as to the disposition that was not extinguished.
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. 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 the assent