2016Du38259 Revocation of Disposition of Imposing Corporate Tax

A Stock Company

The Director of the sericultural Tax Office

Seoul High Court Decision 2015Nu50971 Decided April 12, 2016

August 18, 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.

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. 13, 2012).

The record reveals the fact that the Defendant revoked the instant disposition ex officio on June 17, 2016, which was subsequent to the filing of the instant appeal, as such, the instant lawsuit was extinguished and sought revocation of a disposition that did not exist, and thus, became unlawful as there was no interest in the lawsuit. Therefore, the judgment of the court below is reversed. Therefore, the judgment of the court below is reversed. Since the instant case is sufficient to directly render a judgment, the judgment of the court of first instance is revoked, and the instant lawsuit is dismissed, and the total cost of the lawsuit is borne by the Defendant under Article 32 of the Administrative Litigation Act.

Justices Lee Dong-won

Justices Lee In-bok

Justices Kim In-bok, Counsel for the defendant

Justices Kim Gin-young