Incheon District Court 2013Guu10438 ( November 07, 2013)

It is illegal that there is no interest in legal action as it is against a non-existent disposition.

It is illegal that there is no interest in legal action as it is against a non-existent disposition.

2013Nu51697 Revocation of Disposition of Imposition of Value-Added Tax

IsaA

BB Director of the Tax Office

Incheon District Court Decision 2013Guhap10438 Decided November 7, 2013

October 7, 2014

October 28, 2014

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the defendant.

1. Purport of claim

The defendant's decision that the imposition of value-added tax for the first period of 2007 against the plaintiff on June 29, 2012 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. Details of the disposition;

The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part of the judgment is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the lawsuit of this case is lawful

ex officio, we examine the legitimacy of the instant lawsuit.

If an administrative disposition is revoked, the disposition becomes null and void due to the revocation, and no longer exists, and a lawsuit seeking revocation against non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006).

In full view of the following facts: (a) the Defendant’s revocation of the instant disposition on September 4, 2014 on the ground that the instant disposition was conducted ex officio on September 4, 2014; (b) the instant lawsuit seeking revocation of the instant disposition was filed against a disposition that did not exist; and (c) the instant lawsuit seeking revocation of the disposition was filed in an unlawful manner due to the lack of legal interest.

3. Conclusion

Therefore, the lawsuit of this case is dismissed, and since the judgment of the court of first instance is unfair with different conclusions, the judgment of the court of first instance shall be revoked and the lawsuit of this case shall be dismissed, and the total costs shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act, and it is so decided as per Disposition