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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu68913 (2015.06.02)
Title
A revocation suit against a non-existent administrative disposition is illegal because there is no interest in the lawsuit.
Summary
When an administrative disposition is revoked, such disposition shall lose its effect, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition shall be illegal as there is no interest in the lawsuit.
Related statutes
Reduction or exemption of transfer income tax under the substitute land for farmland under the Restriction of Special Taxation Act
Cases
2015Du45175 Revocation of Disposition of Imposing capital gains tax
Plaintiff
AAA
Defendant
BB Director of the Tax Office
Imposition of Judgment
October 29, 2015
Text
The judgment of the court below is reversed.
The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.
All costs of the lawsuit shall be borne by the defendant.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
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 (Supreme Court).
See Supreme Court Decision 2013Du26422 decided August 28, 2014, etc.
According to the records, the defendant, after filing the appeal of this case on July 7, 2015, revoked ex officio the disposition of this case against the plaintiff in accordance with the purport of the court below on July 7, 2015. Thus, the lawsuit of this case is not extinguished and thus, it becomes unlawful as there is no benefit of lawsuit.
Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance shall be revoked and this part of the lawsuit shall be dismissed. The total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent