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Case Number of the immediately preceding lawsuit
Busan High Court-2016-Nu22346 ( November 11, 2016)
Title
(Dismissal) is illegal as there is no interest in the lawsuit.
Summary
(C) The court below's decision against the defendant is unlawful as there is no interest in the lawsuit of this case, since the court below's decision against the defendant was revoked ex officio
Related statutes
Article 52 Special Deduction of Income Tax Act
Cases
Supreme Court Decision 2016Du62306 Decided global income and revocation of disposition
Plaintiff-Appellee
Kim 00
Defendant-Appellant
000 director of the tax office
Judgment of the lower court
Busan High Court Decision 2016Nu22346 Decided November 11, 2016
Imposition of Judgment
March 30, 2017
Text
The judgment of the court below is reversed.
The part against the defendant in the judgment of the court of first instance shall be revoked, and this part of the lawsuit shall be dismissed.
All costs of the lawsuit shall be borne by each party.
Reasons
The grounds of appeal are examined.
If an administrative disposition is revoked, such disposition shall lose its effect and shall no longer exist, and shall exist
A lawsuit seeking revocation against an administrative disposition is unlawful as there is no benefit of lawsuit (Supreme Court).
See Supreme Court Decision 2012Du18202 Decided December 13, 2012
According to the records, the defendant filed the appeal of this case and then rendered the first instance judgment in accordance with the purport of the judgment below.
Since it can be known that the part against the defendant in the judgment was revoked ex officio, the above part of the lawsuit in this case concerning the cancellation is already extinguished, and thus, it became inappropriate as there was no benefit of lawsuit without any benefit of lawsuit.
Therefore, the judgment of the court below is reversed, and this case is sufficient for the court to directly judge.
The part against the defendant among the judgment of the court of first instance is revoked, and this part of the lawsuit is dismissed, and the total cost of the lawsuit is borne by each party. It is so decided as per Disposition by the assent of all participating Justices on the bench.