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(영문) 대법원 2016. 03. 24. 선고 2015두59273 판결
존재하지 않는 행정처분을 대상으로 한 취소소송은 부적법함[각하]
Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-32096 ( November 18, 2015)

Title

A revocation suit against a non-existent administrative disposition is unlawful.

Summary

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 shall be illegal as there is no interest in the lawsuit.

Cases

2015du59273 Total income and revocation of disposition

Plaintiff-Appellant

MaO

Defendant-Appellee

O Head of tax office

Judgment of the lower court

Seoul High Court Decision 2015Nu32096 Decided November 18, 2015

Imposition of Judgment

2016.03.24

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

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 201Du15343, Oct. 13, 2011).

The record reveals the fact that the defendant revoked the disposition of this case ex officio on January 2016, which was after filing the appeal of this case. Thus, the lawsuit of this case is not extinguished and the lawsuit of this case is seeking revocation of a disposition that does not exist, and thus becomes unlawful as there is no interest in the lawsuit. Therefore, the judgment of the court below is reversed. It is so decided as per Disposition by the assent of all participating Justices, on the ground that this case is sufficient for the court to directly render a judgment, and thus, the judgment of the court of first instance is revoked, and the lawsuit of this case is dismissed, and the total

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