Seoul Administrative Court-2011-Gu Group-29208 ( October 18, 2012)

Cho Jae-2011-west-415 ( August 30, 2011),

A decision at the time of report on payment after the deadline shall not be deemed an administrative disposition subject to an appeal litigation.

The notice of decision at the tax authority's declaration on the return after the deadline of capital gains tax cannot be deemed an administrative disposition subject to appeal litigation because it is merely an act of fact, and even if the decision was rejected in appeal litigation, it cannot be deemed an administrative disposition.

Special Taxation for investment in founders, etc. under Article 12 of the Restriction of Special Taxation Act;

Cancellation of decision granting transfer income tax return

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00. Head of tax office

on April 29, 2014

on October 2015 03

1. The plaintiff's appeal is dismissed.

2. All costs of the lawsuit shall be borne by the Plaintiff.

The decision of the first instance court shall be revoked. The decision that the Defendant reported transfer income tax for the taxable year of 200x, 113,254 out of the xx subject to transfer income tax, which was acquired by the Plaintiff against the Plaintiff as of October 17, 201, as free capital increase due to the capital transfer of the capital reserve of AAEAE 20x, and xx, x, x and x, 200x, acquired as free capital increase due to the capital transfer of the capital reserve of AEE 20x, and x, 200x, 113,254 out of the issued stocks, shall be revoked (the Plaintiff corrected the date of the disposition at the appellate

1. Details of the disposition;

Among the reasons why the court's explanation on this part, the part concerning the first disposition of the court of first instance (the second disposition No. 3-3) of the court of first instance, the second disposition No. 13Na4 of the court of first instance (the second disposition No. 3-8 of the court of first instance). The defendant reported the return after the deadline for the plaintiff's transfer income tax, and notified the plaintiff of the decision that there is no notified amount of transfer income tax. The defendant reported the return on the return after the deadline for the transfer income tax of the plaintiff as of October 17, 201, and notified the plaintiff of the decision that there is no notified amount of transfer income tax (the above notification No. 1-1 of the evidence No. 1; hereinafter referred to as the "the disposition of this case"), and therefore, it is identical to the details of the above disposition, and it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the lawsuit of this case is lawful

If an administrative disposition is revoked, the disposition is no longer effective and no longer exists, and a revocation lawsuit against the non-existence of an administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). According to each description of evidence Nos. 2 and 3, the defendant revoked the disposition of this case ex officio on April 12, 201, in which the lawsuit of this case is pending in the trial. Accordingly, according to the above facts of recognition, according to the above facts, the lawsuit of this case is extinguished and the claim for revocation of the non-existence of the disposition becomes illegal as there is no benefit of lawsuit.

3. Conclusion

Therefore, the lawsuit of this case is dismissed in an unlawful manner, and the judgment of the court of first instance is just in accordance with this conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition with regard to the burden of litigation costs borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.