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Case Number of the immediately preceding lawsuit
Daejeon High Court 2013Nu343 ( October 13, 2014)
Case Number of the previous trial
Cho Jae-chul201 Jeon 1142 (Law No. 111, 08.09)
Title
(Judgment of Reversal) Rejection of a disposition of revocation ex officio, as it does not have interests in the lawsuit
Summary
(1) The summary of the instant case is that it received not only the cost of use (business income) but also the cost of transfer (other income) of facilities and goodwill at the instant place of business for ten years, such as facilities, interior works, and equipment installed and installed at the instant place of business.
Cases
2014Du5156 Revocation of Disposition of Imposing global income tax, etc.
Plaintiff-Appellee
KimA
Defendant-Appellant
1. Daejeon director of the tax office; and
Judgment of the lower court
Daejeon High Court Decision 2013Nu343 decided February 13, 2014
Imposition of Judgment
July 24, 2014
Text
The judgment of the court below is reversed.
The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.
All costs of litigation shall be borne by the Defendants.
Reasons
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 Supreme Court Decision 2004Du5317, Sept. 28, 2006).
According to the records, on May 20, 2014, which was after the filing of the instant appeal, the head of Daejeon District Tax Office revoked each of the imposition of global income tax for 2007, imposed by the Defendant on the Plaintiff on September 1, 2010, imposition of global income tax for 2008, imposition of global income tax for 2009, and imposition of global income tax for 2009, and the imposition of more than O20,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000.
Therefore, the judgment of the court below is reversed. Since the Supreme Court is sufficient to directly judge this case, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total cost of the lawsuit shall be borne by the Defendants pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent