Seocho 2012west 3435 ( October 25, 2012)

The original disposition shall be revoked ex officio and dismissed as there is no interest in the lawsuit.

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.

2013Gudan58 Revocation of Disposition of Imposing Capital Gains Tax

JAA

Head of Sungbuk Tax Office

April 17, 2015

April 28, 2015

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s imposition of the capital gains tax of 2006 against the Plaintiff on May 1, 2012 is revoked.

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 2004Du5317, Sept. 28, 2006).

However, the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim No. 2 during the proceeding of the lawsuit is apparent by the entry of the evidence No. 2 and the purport of the entire pleadings. As such, the instant lawsuit was sought for revocation of the disposition that does not exist,

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.