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Title
A revocation suit against a non-existent administrative disposition is illegal because there is no interest in the lawsuit.
Summary
It can be acknowledged that each disposition of value-added tax stated in the purport of the claim has been revoked ex officio. Accordingly, the lawsuit of this case is seeking revocation of a disposition that is not extinguished, and it was unlawful as there was no benefit of lawsuit
Judgment
Contents are the same as attachment.
Related statutes
Article 12 of the Value-Added Tax Act
Cases
Daegu High Court 2017Nu4827
Plaintiff
Han ○
Defendant
Head of Namgu Tax Office
Conclusion of Pleadings
December 15, 2017
Imposition of Judgment
January 12, 2018
Text
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. All costs of the lawsuit shall be borne by the defendant.
Cheong-gu and purport of appeal
The judgment of the first instance shall be revoked. The imposition of each value-added tax on January 4, 2016 by the defendant against the plaintiff on January 4, 2016 shall be revoked.
Reasons
1. The interest in the lawsuit shall be examined ex officio;
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 2009Du16879, Apr. 29, 2010).
In full view of the evidence No. 15, the Defendant’s revocation ex officio of each disposition imposing value-added tax on Nov. 1, 2017, in which the instant lawsuit is pending, by taking account of the overall purport of the pleadings in the statement No. 15
the court below's determination that the action in this case is not already extinguished and that the revocation of the action in this case shall be revoked.
This is illegal because of the lack of interest in the lawsuit.
2. If so, the lawsuit of this case is unlawful and dismissed. The conclusion is different.
The judgment of the first instance court shall be revoked, and the litigation of this case shall be dismissed, and the total costs of the litigation shall be
It is decided as per the order that the defendant bear the burden of the defendant pursuant to the Article.