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Case Number of the immediately preceding lawsuit
Daegu District Court 201Guhap2400 (2012.05.02)
Case Number of the previous trial
Cho High 201-Gu0058 (Law No. 29, 2011)
Title
There is no benefit to the lawsuit by revoking the disposition of imposition ex officio after appeal.
Summary
Since it can be recognized that the disposition of this case was revoked ex officio after filing an appeal, the lawsuit of this case is unlawful because there is no legal interest to seek revocation of the disposition.
Cases
2012Nu1083 Revocation of Disposition of Imposing capital gains tax
Plaintiff, Appellant
Maximum XX
Defendant, appellant and appellant
Head of Namgu Tax Office
Judgment of the first instance court
Daegu District Court Decision 201Guhap2400 Decided May 2, 2012
Conclusion of Pleadings
September 14, 2012
Imposition of Judgment
October 26, 2012
Text
1. Revocation of a judgment of the first instance;
2. Dismissal of the instant lawsuit
3. All costs of the lawsuit shall be borne by the defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of capital gains tax of KRW 000 against the Plaintiff on July 8, 2010 is revoked.
2 Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Details of the disposition;
The court's explanation on this part is the same as the entry of "1........ of the reasons for the judgment of the court of the first instance". Thus, it refers to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 11420 of the Civil Procedure Act.
2. Determination as to the legitimacy of the instant lawsuit
According to the reasoning of the lower court’s judgment, the Defendant’s ex officio revocation of the instant disposition on October 4, 2012, and the Plaintiff did not have any legal interest in seeking revocation of the instant disposition. As such, the instant lawsuit was unlawful since there was no legal interest in seeking revocation of the instant disposition.
3. Conclusion
Therefore, the lawsuit in this case shall be dismissed, and the judgment of the court of first instance shall result in a different conclusion, and thus, it shall be revoked and dismissed, and the total costs 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.