2013west 361 ( December 04, 2013)

A revocation suit against a revoked administrative disposition is illegal as there is no benefit of lawsuit.

The defendant revoked ex officio the disposition of this case in relation to the reduction and exemption of newly-built house, and the lawsuit of this case was filed with no interest in the lawsuit, and was unlawful.

2014Gudan51428 Revocation of Disposition of Imposing capital gains tax

KoreaA

○ Head of tax office

September 4, 2015

September 18, 2015

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of capital gains tax belonging to the year 2007 against the Plaintiff on April 19, 2013 is revoked.

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 2004Du5317, Sept. 28, 2006).

However, the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim No. 2 during the proceeding of the lawsuit is apparent by the purport of the entry of the evidence No. 2 and the entire pleadings. Thus, the instant lawsuit was sought for revocation of the disposition that does not exist, and

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.