If an administrative disposition is cancelled, it shall lose its effect and it shall be dismissed as there is no interest in litigation.

When an administrative disposition is revoked, such disposition shall become null and void, and no longer exists, and a revocation lawsuit against an unexistent administrative disposition shall have no benefit of lawsuit.

Article 99-3 of the Restriction of Special Taxation Act

2013Gudan15161 Revocation of Disposition of Imposing capital gains tax

Section AA

Head of Namyang District Tax Office

April 13, 2015

April 27, 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 capital gains tax of KRW 137,52,650 (including additional tax) for the Plaintiff on April 20, 2012 shall be revoked.

ex officio, we examine the legitimacy of the instant 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 is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012).

According to the records, the defendant can be aware of the fact that he revoked ex officio the disposition imposing capital gains tax stated in the purport of the claim on February 9, 2015 during the proceeding of the lawsuit in this case. Thus, the lawsuit in this case seeking revocation of the above disposition became unlawful as it has no legal interest

Therefore, the lawsuit of this case shall be dismissed, and the costs of lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.