The original disposition is revoked ex officio, and it is dismissed as there is no interest in litigation.

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 illegal as there is no benefit of lawsuit.

Article 99-3 of the Restriction of Special Taxation Act

2013Gudan51650 Revocation of Disposition of Imposing capital gains tax

Chapter AA

YThe director of the tax office

August 13, 2015

August 20, 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 disposition of imposition of capital gains tax of 2006 on April 12, 2012 against the Plaintiff shall be 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 fact that the Defendant voluntarily revoked the disposition of capital gains tax stated in the purport of the claim that the Plaintiff seeks revocation during the proceeding of the lawsuit is apparent by the entry of the evidence No. 1 and the purport of the entire pleadings. As such, the lawsuit of this case was extinguished and its claim for revocation of the disposition without any benefit of lawsuit

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

subsection (b) of this section.