(a) Whether a person who has paid Class A earned income tax has a legal interest in filing a lawsuit to seek the revocation of such disposition on the ground that the above disposition becomes invalid;

B. Requirements for consolidation of related litigation under Article 7 of the Administrative Litigation Act

(a) No person who has already paid the tax amount imposed on Class A earned income by the head of a tax office according to the detailed disposition on the grounds that he/she does not bear the current tax liability pursuant to the above disposition, and thus there is no benefit in litigation seeking the revocation of the disposition on the grounds

B. The consolidation of related litigation under Article 7 of the Administrative Litigation Act requires that the original administrative litigation is lawful.

Daesung Industrial Company

The interest rate of the litigation performers by the director of the tax office;

Seoul High Court Decision 73Gu401 decided Oct. 1, 1974

The appeal shall be dismissed. The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

1. According to the facts established by the judgment of the court below, since the plaintiff already paid the tax amount imposed on Class A earned income and the tax amount imposed on the plaintiff in accordance with the defendant's detailed disposition that the plaintiff is null and void, it is clear that the plaintiff does not bear the current tax liability in accordance with the above disposition. Thus, the court below's decision that dismissed the lawsuit of this case against this purport on the ground that there is no legal interest in litigation seeking a revocation of disposition on the ground that the above disposition is null and void (see Supreme Court Decision 64Nu4, Jun. 16, 1964).

Based on the dissenting opinion, there is no reason to discuss the theory that the lawsuit in this case is legitimate, and the precedents of the party members of the novel land register are not appropriate in this case.

2. The decision of the court below that the consolidation of related lawsuits stipulated in Article 7 of the Administrative Litigation Act requires that the original administrative litigation is legitimate. Thus, the plaintiff's lawsuit seeking the cancellation of the above imposition was unlawful as long as the plaintiff's lawsuit was related to it and the lawsuit claiming the refund of the amount of tax that was filed for the consolidation is also justified (see Supreme Court Decision 70Nu30 delivered on May 26, 1970). Thus, the appeal for attacking the above measure cannot be adopted.

Therefore, the appeal shall be dismissed and the costs of the lawsuit shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kang Jeong-hee (Presiding Justice)