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(영문) 인천지방법원 2015.07.14 2015구단56
취득세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

Reasons

When an administrative disposition is revoked, such disposition shall lose its effect due to the revocation, and no longer exists, and a revocation lawsuit against non-existent administrative disposition shall be unlawful as there is no benefit of lawsuit.

(See Supreme Court Decision 2004Du5317 Decided September 28, 2006, etc.). In this case, the original Defendant died on February 3, 2014 by the deceased B (hereinafter “the deceased”), and on the ground that the remaining designated parties, who are the deceased’s spouse and children, inherit the building C building 401 owned by the deceased according to their statutory shares in inheritance, the Plaintiff (Appointed Party) and the remaining designated parties (including additional taxes) were imposed and collected on December 16, 2014, and imposed a notice on imposition of acquisition tax of KRW 4,414,770 (including additional taxes) and imposed on December 22, 2014, the revocation of the said disposition can be recognized in full view of the purport of the entry in B1-1-4 and all pleadings, and thus, the lawsuit in this case is unlawful as there is no interest in the lawsuit, which is no longer subject to any administrative disposition.

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.

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