2016Du48317 Disposition to revoke the imposition of value-added tax.

Gyeonggi-do

Head of Suwon Tax Office

Seoul High Court Decision 2015Nu59268 Decided July 19, 2016

October 27, 2016

The judgment of the court below is reversed.

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

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 Supreme Court Decision 2012Du18202, Dec. 13, 2012).

According to the records, since the defendant can know the fact that the disposition of this case was revoked ex officio in accordance with the purport of the judgment below after filing an appeal of this case, the lawsuit of this case is not extinguished and the lawsuit of this case is seeking revocation of a disposition that is not yet extinguished, and thus becomes 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 render a direct judgment, the judgment of the court of first instance is revoked, the lawsuit of this case is dismissed, and the total cost of the lawsuit is borne by the defendant

Justices Park Sang-hoon

Justices Kim Jae-tae

Chief Justice Cho Jae-hee

Justices Park Sang-ok