A revocation suit against a non-existent administrative disposition is illegal because there is no interest in the lawsuit.

If an administrative disposition is revoked, such disposition shall become null and void due to the revocation, and any longer exist;

The revocation lawsuit against a non-existent administrative disposition is illegal as there is no interest in the lawsuit.

2013Gudan15746 Revocation of Disposition of Imposing capital gains tax

KoreaA

The head of Yangcheon Tax Office

Intervenor joining the Defendant

August 13, 2015

August 27, 2015

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

The disposition of imposition of capital gains tax of KRW 189,892,990 on May 7, 2012 by the defendant of the Gu office against the plaintiff on May 7, 2012 shall be revoked.

If an administrative disposition is revoked, the disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006). However, the Defendant’s revocation ex officio of the disposition imposing capital gains tax stated in the purport of the claim that the Plaintiff seeks revocation while the lawsuit is pending is apparent by the respective entries and arguments in the evidence Nos. 2 and 3, and thus, the lawsuit in this case becomes null and void as it seeks revocation of the disposition without extinction of the lawsuit in this case

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.