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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu39799 (2013.03)
Title
Dismissal as it is improper to revoke a disposition of imposition ex officio as there is no interest in litigation.
Summary
Since it is recognized that the disposition of this case was revoked ex officio after filing an appeal, the lawsuit of this case is not extinguished and thus, it is illegal to have no interest in the lawsuit.
Related statutes
Article 26-2 of the National Tax Basic Act
Cases
2013du1569 Disposition of revocation of imposition of income tax, etc.
Plaintiff-Appellee
SAA
Defendant-Appellant
2.Dobong Head of the Chuncheon Tax Office;
Judgment of the lower court
Seoul High Court Decision 2012Nu39799 Decided July 3, 2013
Imposition of Judgment
November 28, 2013
Text
The judgment of the court below is reversed.
The part against the Defendants in the judgment of the first instance shall be revoked, and this part of the lawsuit shall be dismissed.
The defendants shall bear the total costs of the lawsuit as to the dismissed part of the lawsuit.
Reasons
The grounds of appeal are examined.
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 Defendants were aware of the fact that the court of first instance revoked ex officio the disposition of imposition as to the part against the Defendants in the judgment of the court of first instance, in accordance with the purport of the judgment of the court of first instance and the judgment of the court of first instance, which was after the filing of the instant appeal. Therefore, regarding the revoked part in the lawsuit of this case, it is deemed that the claim for revocation of a disposition without its validity has already been extinguished, and thus, it was unlawful.
Therefore, the judgment of the court below shall be reversed, and since it is sufficient for the Supreme Court to directly judge this part, the judgment of the court of first instance corresponding thereto shall be revoked, and this part of the lawsuit shall be dismissed. The total cost of the lawsuit as to the dismissed part of the lawsuit shall be borne by the Defendants. It is so decided as per Disposition by the assent