Case Number of the previous trial
early 2012west 4639 ( December 26, 2012)
Title
The original disposition shall be revoked ex officio and dismissed as there is no interest in the lawsuit.
Summary
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 shall be illegal as there is no interest in the lawsuit.
Cases
2013Gudan50756 Revocation of Disposition of Imposing capital gains tax
Plaintiff
IsaA
Defendant
O Head of tax office
Conclusion of Pleadings
September 18, 2015
Imposition of Judgment
September 22, 2015
Text
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 the capital gains tax of 2006 against the Plaintiff on April 19, 2012 is revoked.
Reasons
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 purport of the entry of the evidence No. 2 and the entire pleadings. Thus, the instant lawsuit was sought for revocation of the disposition that does not exist, and
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.