Seocho 2012west 4501 (Law No. 19, 2013)

The legality of the administrative litigation against the cancelled administrative disposition

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 shall be illegal as there is no interest in the lawsuit.

2013Gudan12860 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

August 13, 2015

August 20, 2015

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

Defendant’s imposition of KRW 0000,000 for the transfer income tax of 2006 on April 17, 2012 against the Plaintiff

Sector shall be revoked.

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 2004Du5317, Sept. 28, 2006).

However, the fact that the Defendant voluntarily revoked the disposition of capital gains tax stated in the purport of the claim that the Plaintiff seeks revocation during the proceeding of the lawsuit is apparent by the entry of the evidence No. 0 and the purport of the entire pleadings. As such, the instant lawsuit was extinguished and its claim for revocation of the disposition that did not exist,

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.