Seoul High Court-2015-Nu-49377 (No. 13, 2016)

No tax exemption for a specific corporation shall be deemed a donation.

Since the disposition has been revoked ex officio, it is illegal and dismissed as there is no benefit of lawsuit.

Article 41(1) of the Inheritance Tax and Gift Tax Act; Article 31(6) of the Enforcement Decree of the same Act

2016Du32169 Revocation of Disposition of Imposition of Gift Tax

EA and one other

O Head of tax office

Seoul High Court 2015Nu49377 (Law No. 13, 2016)

April 28, 2017

The judgment of the court below is reversed.

The judgment of the first instance shall be revoked, and all plaintiffs' lawsuits shall be dismissed.

All costs of the lawsuit shall be 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 2009Du16879, Apr. 29, 2010).

According to the records, the defendant's revocation of the disposition of this case against the plaintiffs on April 24, 2017, which is pending in the court of final appeal, is known to the fact that the defendant revoked the disposition of this case on April 24, 2017. Thus, the plaintiffs' lawsuit of this case

Therefore, the judgment of the court below is reversed. Since this case is sufficient to directly judge this case, the judgment of the court of first instance shall be revoked, and all of the plaintiffs' lawsuits shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating