If an administrative disposition is revoked, the interests of the lawsuit should be extinguished and thus dismissed.

(2) If it is found that the interest in the action has ceased to exist even after the

Article 32 of the Administrative Litigation Act

2016Guly 50434 Demurrer

AAAAA Corporation

BB Director of the Tax Office

November 24, 2016

December 22, 2016

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

On June 25, 2014, the attachment disposition against a motor vehicle listed in the separate sheet by the defendant is invalid.

1. Details of the disposition;

A. On August 14, 2013, the Plaintiff entered into a lease agreement with CCC to allow CCC to use and benefit from the motor vehicles listed in the separate sheet (hereinafter referred to as “instant motor vehicles”) under the terms of the lease fee of KRW 974,30 per month, the agreed period of KRW 60, the agreed rate of 11.76%, and its own name to be registered in the future.

B. Pursuant to the above agreement, CCC completed the registration of ownership of the instant motor vehicle on August 19, 2013, and completed the registration of mortgage creation of KRW 45,00,000 on the same day.

C. As CCC did not pay taxes, the Defendant seized the instant vehicle according to the disposition on default on June 25, 2014 (hereinafter “instant attachment disposition”).

Facts that there is no dispute over recognition, entries in Gap evidence 1, 3, and 5, and the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The lawsuit of this case

The Plaintiff asserts that the instant motor vehicle was a lease agreement with CCC and the ownership registration was completed in the future, but according to the provisions of the Specialized Credit Financial Business Act and the relevant legal principles, the Plaintiff owned not only the internal relationship with CCC but also the external relationship. Therefore, the Plaintiff cannot seize the instant motor vehicle, which is not the property of CCC, due to the imposition of tax on CCC.

B. Determination

ex officio, we examine the legitimacy of the instant lawsuit.

If an administrative disposition is revoked, such disposition is no longer effective, and a lawsuit against non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). Furthermore, the benefit of lawsuit is an ex officio investigation of the party’s objection, and if the defect is found, it should be dismissed if the party’s objection is not raised thereto, and the lawsuit shall continue to exist in the court of final appeal as well as in the time of the closing of argument at the trial at the court of final appeal (see, e.g., Supreme Court Decision 95Nu2685, Feb. 23, 1996). Accordingly, if it is found that the benefit

According to the purport of the entire pleadings, the Defendant’s revocation ex officio of the seizure disposition of this case on December 5, 2016, which was after the closing of argument in the instant case, and the cancellation of seizure on the instant motor vehicle can be recognized. Therefore, the instant lawsuit sought confirmation of invalidity of the disposition that is not extinguished, and thus, no benefit of lawsuit was available

3. Conclusion

Therefore, the lawsuit of this case is unlawful and dismissed, and the costs of lawsuit are assessed against the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.