To comply with the litigation for revocation and the pre-determination procedure on the ground that administrative disposition is void (affirmative)

In case of filing an administrative lawsuit seeking the revocation on the grounds of invalidity of an administrative disposition, it shall meet the requirements for filing a lawsuit, such as the filing period, etc.

Articles 2 and 5 of the Administrative Litigation Act

Supreme Court Decision 75Nu128 delivered on February 24, 1976, 83Nu69 Delivered on May 10, 1983

Gangwon-in Stock Company

Seoul Regional Tax Office

Seoul High Court Decision 81Gu438 delivered on April 20, 1982

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

In a case where an administrative action is brought to seek revocation on the ground that the administrative disposition is null and void, it shall meet the requirements for filing a suit such as a pre-trial and the period for filing a suit (see, e.g., Supreme Court Decision 75Nu128, Feb. 24, 1976; Supreme Court Decision 83Nu69, May 10, 1983). In the same purport, the court below's rejection of the suit of this case without legitimate appeal (the original court, even if the petition of this case is deemed to be a petition of this case, determines that the period is excessive), is justifiable, and it cannot be said that there is any error of misapprehending legal principles as to the lawsuit of this case and any violation of precedents

In addition, the theory that the disposition to recover the proceeds from the sale of shares, which is the object of the instant lawsuit, is significant and apparent, and that the court below's failure to make any judgment, thereby resulting in the omission of judgment and failure to exhaust all necessary deliberations, does not constitute a legitimate ground for appeal in the instant case where the revocation of the instant administrative disposition was dismissed on account of its illegality. Ultimately

Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices O Sung-sung(Presiding Justice)