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Title
It is illegal to revoke an administrative disposition ex officio and 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 is unlawful as there is no benefit of lawsuit.
Cases
Seoul Administrative Court 2013Gudan51957
Plaintiff
○ ○
Defendant
The Director of the sericultural Tax Office
Conclusion of Pleadings
April 17, 2015
Imposition of Judgment
April 28, 2015
Text
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
Purport of claim
The disposition of imposition of capital gains tax of KRW 59,013,710, which the Defendant rendered to the Plaintiff on May 10, 2012, shall be 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. 5 during the proceeding of the lawsuit is apparent by the purport of the entry of the evidence No. 5 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.