Since the disposition of imposition was revoked ex officio, it shall be dismissed.

The disposition is not in existence after ex officio revocation of the disposition, and the revocation lawsuit against non-existent administrative disposition is illegal as there is no interest in the lawsuit.

Article 99-3 of the Restriction of Special Taxation Act

2013Gu 27 Dodan27 Revocation of Disposition of Imposing Capital Gains Tax

Yellow AA

O Head of tax office

May 11, 2015

September 18, 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 KRW 000 for the year 2007 against the Plaintiff on April 16, 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.