A revocation suit against a non-existent administrative disposition is unlawful because there is no benefit of lawsuit

When an administrative disposition is revoked, such disposition shall lose its effect due to the revocation, and no longer exists, and a revocation lawsuit against non-existent administrative disposition shall be unlawful as there is no benefit of lawsuit.

2014Gudan5741 Revocation of Disposition of Imposing capital gains tax

action is illegal because it seeks the revocation of a disposition that does not exist and there is no interest in the action

was made.

Therefore, the suit of this case is dismissed, and the litigation cost is borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.

subsection (b) of this section.

The AA

head of Dongjak-gu Tax Office

October 21, 2015

October 30, 2015

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

On June 5, 2012, the former Cheong-gu branch Defendant revoked the disposition of imposition of the capital gains tax of ○○○○ for the Plaintiff on June 5, 2011.

If an administrative disposition is revoked, the disposition becomes null and void due to the revocation, and no longer exists. 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). However, the fact that the Defendant revoked ex officio a disposition imposing capital gains tax stated in the purport of the claim on Oct. 8, 2015 while the lawsuit is pending is obvious by means of the entry of evidence B and the purport of the entire pleadings, and thus, this is apparent.