Daejeon District Court 2012Guhap2612 ( October 16, 2013)

A decision to dismiss the revocation of an administrative disposition on the ground that there is no interest in the lawsuit

If an administrative disposition is revoked, the administrative disposition does not lose its effect, and accordingly, it constitutes an illegal lawsuit because the interests of the lawsuit exist.

2013Nu1704 Revocation of Disposition of Imposition of Gift Tax

1. HeB, a litigation receipt of the network leapA;

2. AleCC, a litigation taking place by the network leapA;

3. Prostitution, which is a litigation receipt of the network leapA;

4. The leap, which is the litigation acceptance of the network leapA; and

5. The Financial Supervisory Commission, a litigation receipt of the network leapA;

6. The leG, the litigation system of the network leapA;

Head of Public Tax Office

Daejeon District Court Decision 2012Guhap2612 Decided October 16, 2013

March 20, 2014

May 15, 2014

1. Revocation of a judgment of the first instance;

2. All of the plaintiffs' lawsuits of this case are dismissed.

3. All costs of the lawsuit shall be borne by the defendant.

1. Purport of claim

The Defendant’s imposition of gift tax OOO on July 1, 201 against leapA shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

1. Details of the disposition;

The court's explanation on this part is the same as the corresponding column of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the lawsuit of this case is lawful

ex officio, we examine the legitimacy of the instant lawsuit.

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).

However, as the Defendant revoked the instant disposition ex officio on April 16, 2014 and the validity of the instant disposition ceases to exist, the instant lawsuit seeking revocation of the instant disposition is unlawful as there is no benefit of lawsuit.

3. Conclusion

Therefore, the lawsuit of this case is dismissed, and since the judgment of the court of first instance is unfair with different conclusions, the judgment of the court of first instance is revoked, and all of the lawsuits of this case are dismissed, and it is so decided as per Disposition by the defendant under Article 32 of the Administrative Litigation Act regarding the burden of litigation costs.