2016Du57199 Revocation of Disposition of Imposition of Gift Tax

1. A;

2. B

3. C.

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2016Nu44362 Decided September 22, 2016

April 28, 2017:

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and all plaintiffs' lawsuits are dismissed. All costs of the lawsuit are borne by the defendant.

Judgment ex officio is made.

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 2009Du16879, Apr. 29, 201).

According to the records, the defendant's revocation of the disposition of this case against the plaintiffs on April 26, 2017, which is pending in the court of final appeal ex officio. Thus, the plaintiffs' lawsuit of this case is extinguished and seeking revocation of a disposition that does not exist, and thus, the judgment of the court below was unlawful as there is no interest in the lawsuit. Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly render a judgment, the judgment of the court of first instance is revoked, the plaintiffs' lawsuit is dismissed, and the total cost of the lawsuit is borne by the defendant under Article 32

Justices Kim Yong-deok

Justices Kim Jae-han

Justices Kim In-young

Justices Lee Dong-won