Seoul High Court 2012Nu23794 ( December 21, 2012)

Early High Court Decision 201Du1987 ( December 08, 2011)

as it is illegal that there is no interest in the lawsuit

When an administrative disposition is revoked, the disposition is no longer effective, and a revocation lawsuit against a non-existent administrative disposition is illegal because there is no benefit of lawsuit.

2013Du1751 Revocation of Disposition of Imposition of Gift Tax

KimA

The director of the North Incheon National Tax Office

Seoul High Court Decision 2012Nu23794 Decided December 21, 2012

May 9, 2013

The judgment of the court below is reversed.

The judgment of the first instance shall be revoked, and the case shall be dismissed. All costs of the lawsuit shall be borne by the defendant.

Judgment ex officio

If an administrative disposition is revoked, the disposition is no longer effective, and no lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2011Du15343, Oct. 13, 201). The record reveals the fact that the disposition in this case was revoked ex officio on February 7, 2013, which is following the filing of the appeal in this case. Thus, the lawsuit in this case is about the revoked disposition, and thus, the benefit of lawsuit is invalid as it has no benefit of lawsuit. Therefore, the judgment of the court in this case is reversed, and the judgment of the first instance is revoked, and the lawsuit in this case is dismissed, and the total cost of the lawsuit is assessed against the defendant pursuant to Article 32 of the Administrative Litigation Act, and it is so decided as per Disposition by the assent of all participating Justices.