2015Du43193 Revocation of Disposition of Corporate Tax Imposition

Bas Co., Ltd.

Deputy Director of the Tax Office

Seoul High Court Decision 2014Nu72929 Decided April 29, 2015

December 10, 2015

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.

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. 12, 2012).

According to the records, the defendant may know the fact that the disposition of this case was revoked ex officio on June 3, 2015, which was the date of filing the appeal of this case. Thus, the lawsuit of this case is extinguished and the lawsuit of this case is seeking revocation of a disposition that does not exist, and thus becomes unlawful as there is no interest in the lawsuit. Therefore, the judgment of the court below is reversed. However, the judgment of this case is reversed as it is sufficient for the court to directly judge this case, and the judgment of the court of first instance is revoked, and the lawsuit of this case is dismissed, and the total cost of the lawsuit

Supreme Court Decision 200

Justices Lee In-bok

Justices Kim Gin-young

Chief Justice Lee Dong-won