logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대법원 2016.10.27 2016두44766
종합소득세부과처분취소
Text

The judgment of the court below is reversed.

The judgment of the first instance is revoked, and the lawsuit of this case is dismissed.

All costs of the lawsuit are assessed against the defendant.

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 Supreme Court Decision 2012Du18202 Decided December 13, 2012, etc.). According to the records, the Defendant may know the fact that the instant disposition was revoked ex officio on May 25, 2016, while the lawsuit is pending in the lower court. As such, the instant lawsuit is seeking revocation of a disposition that has not already been extinguished and became unlawful due to lack of legal interest.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, 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. It is so decided as per Disposition by the assent of

arrow