2016Du43145 Disposition to revoke the imposition of value-added tax.

A

1. The director of the tax office for interest;

2. The head of the Ansan Tax Office;

Seoul High Court Decision 2015Nu63076 Decided June 1, 2016

October 13, 2016

The judgment of the court below is reversed.

The judgment of the court of first instance is revoked, and the lawsuit is dismissed. All costs are borne by the Defendants.

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According to the records, since the defendants may know the fact that the disposition of this case was revoked ex officio in accordance with the purport of the judgment of the court below after filing the appeal of this case, the lawsuit of this case is extinguished and the lawsuit of this case is seeking revocation of a disposition that is not yet extinguished, and became unlawful as there is no interest in the lawsuit. Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly judge, the judgment of the court of first instance is revoked, and the lawsuit of this case is dismissed, and the total cost of the lawsuit is borne by the defendants

Justices Kim Jae-young

Justices Kim In-bok, Counsel for the defendant

Justices Kim Jae-han

Justices Lee Dong-won