2016Du31500 Revocation of revocation of capital gains tax rectification

A

Long-term Fisheries Market

Seoul High Court Decision 2015Nu40295 Decided December 15, 2015

April 28, 2016

The judgment of the court below is reversed.

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

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 Supreme Court Decision 2015Du38139, Jun. 11, 2015).

According to the records, on February 4, 2016, after filing the appeal of this case, the defendant revoked ex officio the disposition of refusal of correction of this case against the plaintiff, and accepted the plaintiff's request for correction and made the disposition of reduction or correction. Accordingly, the lawsuit of this case was not extinguished and thus becomes illegal.

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 of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by

Justices Park Sang-hoon

Justices Kim Jae-tae

Chief Justice Cho Jae-hee

Justices Park Sang-ok