2015Du40538 Revocation of Disposition of Imposition of Gift Tax

1. A;

2. B

3. C.

4. D;

1. The director of the Seongbuk-do tax office;

2. The director of the tax office.

3. The director of the tax office in each port.

Seoul High Court Decision 2014Nu62878 Decided March 18, 2015

July 23, 2015

The judgment of the court below is reversed.

The judgment of the court of first instance is revoked, and the lawsuit is dismissed. All costs are borne by the Defendants.

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, e.g., Supreme Court Decision 2012Du18202, Dec. 12, 2012).

The record reveals that the Defendants revoked all of the dispositions of this case against the Plaintiffs ex officio from 2015, 6, 19, to 6, 23, 2015, which were subsequent to the filing of the instant appeal. As such, the lawsuit of this case was already extinguished and sought revocation of the disposition that did not exist, and thus, the lawsuit of this case was unlawful as there was no benefit of 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 shall be borne by the Defendants pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of

Justices Park Sang-ok

Justices Lee Sang-hoon

Justices Kim Chang-tae, Counsel for the defendant

A person shall be appointed.