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Title
Rejection of disposition of capital gains tax on the ground that there is no interest in lawsuit by ex officio cancellation.
Summary
Rejection of disposition of capital gains tax on the ground that there is no interest in lawsuit by ex officio cancellation.
Cases
2014Gudan5703 Revocation of Disposition of Imposing capital gains tax
Plaintiff
○ ○
Defendant
○ Head of tax office
Conclusion of Pleadings
October 21, 2015
Imposition of Judgment
October 30, 2015
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit are assessed against the defendant
Cheong-gu Office
The Defendant’s disposition of imposition of KRW 00,000,000 on March 2, 2012 against the Plaintiff was revoked.
Reasons
If an administrative disposition is revoked, such disposition shall become null and void due to the revocation, and any longer exist;
not, and a revocation suit against a non-existent administrative disposition has no interest in the lawsuit.
Illegal (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006).
However, according to the records, the defendant's lawsuit is pending on July 17, 2015, and the defendant's lawsuit is pending.
Inasmuch as the revocation of the disposition imposing the acquisition tax ex officio is recognized, the action in this case does not exist.
The claim for cancellation of the share was made illegal because there was no interest in the lawsuit.
Therefore, the suit of this case is dismissed, and the litigation cost is borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.
subsection (b) of this section.