Gwangju High Court Department-2015-Nu641 ( October 26, 2015)

Jeonju District Court-2013-Guhap-1635 (O. 24, 2015)

Whether the Plaintiff constitutes a small or medium enterprise under Article 2 of the former Enforcement Decree of the Restriction of Special Taxation Act

The Plaintiff was amended by the Enforcement Decree of the Framework Act on Small and Medium Enterprises on December 27, 2005, prior to the enforcement of the amended Enforcement Decree of the Restriction of Special Taxation Act, and the Enforcement Decree of the Restriction of Special Taxation Act was already postponed by the taxable year of 2006 and the subsequent taxable year of 3 years, so the Enforcement Decree of the Restriction of Special Taxation Act cannot be deemed to retroactively apply to

Article 2 of the Enforcement Decree of the Restriction of Special Taxation

Supreme Court-2015-Du-5670 ( October 10, 2016)

○○ Co., Ltd.

○ Head of tax office

Gwangju High Court Decision 2015Nu641 Decided October 26, 2015

2016.03.10

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 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, the Defendant, after filing the instant appeal, knew of the fact that the instant disposition against the Plaintiff was revoked ex officio in accordance with the purport of the lower judgment. As such, the instant lawsuit was against a disposition that had not already been extinguished, and thus, became unlawful due to the lack of legal interest.

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 defendant 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 of all participating Justices