Seoul Administrative Court 2008Guhap42192 ( April 17, 2009)

National Tax Service Review Corporation 2008-0036 (Law No. 25, 2008)

Determination of rejection following the revocation of the original disposition;

Since the disposition of this case was revoked ex officio, the validity of the disposition of this case became extinct, the lawsuit of this case seeking revocation of the disposition of this case is unlawful as there is no benefit.

2013Nu8051 Revocation of Disposition of Corporate Tax Imposition

AAA Development, Inc.

Head of Guro Tax Office

Seoul Administrative Court Decision 2008Guhap42192 Decided April 17, 2009

May 1, 2013

May 22, 2013

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

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

The judgment of the first instance shall be revoked. The disposition of imposition of KRW 000,000, which the Defendant rendered to the Plaintiff on February 1, 2008, shall be revoked.

1. Whether the lawsuit of this case is legitimate

Ex officio, comprehensively taking account of the entire purport of the pleadings in the statement Nos. 1 and 19, and on February 1, 2008, the Defendant imposed a disposition of KRW 000 (hereinafter “instant disposition”) on the Plaintiff from time to time in 2008, but revoked the instant disposition ex officio on or around March 11, 2013. The validity of the instant disposition was extinguished. The instant lawsuit seeking the revocation of the instant disposition was unlawful as there is no benefit therefrom.

2. Conclusion

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 in accordance with Article 32 of the Administrative Litigation Act.