2019Du30089 Revocation of global income tax

A

The director of the North Incheon National Tax Office

Seoul High Court Decision 2018Nu60962 Decided December 12, 2018

April 25, 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.

Judgment ex officio is made.

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

Supreme Court Decision 200

Justices Park Sang-ok

Justices Noh Jeong-hee

Justices Kim Jae-hwan in charge