early 2012west 4639 ( December 26, 2012)

The original disposition shall be revoked ex officio and dismissed as there is no interest in the lawsuit.

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.

2013Gudan50756 Revocation of Disposition of Imposing capital gains tax

IsaA

O Head of tax office

September 18, 2015

September 22, 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 the capital gains tax of 2006 against the Plaintiff on April 19, 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 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.