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Case Number of the immediately preceding lawsuit
Gwangju High Court-2015-Nu-6001 ( December 17, 2015)
Title
The meaning of duplicate support under Article 127 (3) of the Restriction of Special Taxation Act
Summary
Article 127 (3) of the Restriction of Special Taxation Act does not purport to support only one benefit on the same ground that the same national or resident is not a single investment, with the purport that the tax reduction or exemption and the benefit of tax credit are not provided in duplicate.
Judgment
Contents are the same as attachment.
Related statutes
Article 127 of the Restriction of Special Taxation Act (Elimination of Overlapping Assistance)
Cases
Supreme Court-2016-Du-31395 (No. 12, 2016)
Plaintiff-Appellee
○○○ Stock Company
Defendant-Appellant
○ Head of tax office
Judgment of the lower court
Dismissal
Imposition of Judgment
obs 2016.12
Text
The judgment of the court below is reversed.
The judgment of the first instance court shall be revoked, and the case shall be dismissed. All costs of the lawsuit shall be borne by the defendant.
Reasons
The grounds of appeal are examined.
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).
According to the records, on February 3, 2016, after filing the instant final appeal, the Defendant revoked ex officio the disposition rejecting the instant correction against the Plaintiff, and confirmed the fact that the Plaintiff accepted the Plaintiff’s claim for correction and made the disposition rejecting the reduction or correction. Therefore, the instant lawsuit was seeking revocation of the disposition that was not extinguished, and became unlawful as there was no benefit of lawsuit.
Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent