2018Du61017 Revocation of Disposition of Imposition of Value-Added Tax

A Limited Liability Company

Law Firm LLC (LLC) LLC, Counsel for the defendant-appellant

Attorney Kang Han-hun, Kim Dong-hee, Cho-hee, Lee In-bok

port of origin

Seoul High Court Decision 2018Nu30992 Decided October 5, 2018

January 31, 2019

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and the lawsuit is dismissed. All costs are borne by the defendant.

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).

The records reveal the fact that the Defendant revoked the instant disposition ex officio in accordance with the purport of the judgment below after filing the instant appeal. Accordingly, the instant lawsuit is seeking revocation of a disposition that has not been extinguished and has not yet been extinguished, and thus, the judgment of the court below is reversed. Therefore, the judgment of the court below is reversed, and the instant case is sufficient for the Supreme Court to directly render a judgment. The judgment of the court of first instance is revoked, the instant lawsuit is dismissed, and the total cost of the lawsuit is borne by the Defendant in accordance with Article 32 of the Administrative Litigation Act. It is so

Justices Noh Jeong-hee

Chief Justice Park Sang-ok

Justices Noh Jeong-chul

Justices Kim In-bok