2015du56281 Disposition of revocation of imposition of value-added tax, etc.

A

Head of the Pakistan Tax Office

Seoul High Court Decision 2015Nu32812 Decided October 14, 2015

March 24, 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, e.g., Supreme Court Decision 2013Du26422, Aug. 28, 2014).

According to the records, on November 20, 2015, after the Defendant filed the instant appeal, it can be known that the instant disposition against the Plaintiff was revoked ex officio in accordance with the purport of the lower judgment. As such, the instant lawsuit was against a disposition that had not already been extinguished, and thus, it became inappropriate for the Defendant to have no interest in the lawsuit.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by

Justices Lee Dong-won

Justices Lee In-bok

Justices Kim In-bok, Counsel for the defendant

Justices Kim Gin-young