Seoul Administrative Court-2014-Gu Partnership-16941 ( October 10, 2015)

If an administrative disposition is revoked, such disposition shall lose its validity and a revocation lawsuit against a non-existent administrative disposition shall be illegal as there is no interest in the lawsuit.

The Defendant may know the fact that the instant disposition was revoked ex officio in accordance with the purport of the judgment of the first instance court on April 8, 2016, which was subsequent to the filing of the instant appeal. As such, the instant lawsuit is seeking revocation of a disposition that had not already ceased to exist and is unlawful as there is no benefit of lawsuit.

Article 7 of the Inheritance Tax and Gift Tax Act (Scope of Inherited Property)

2015Nu6040 Revocation of Disposition of Imposing gift tax

Park 00

Defendant, Appellant 00 director of the tax office

Seoul Administrative Court Decision 2014Guhap16941 decided September 10, 2015

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the defendant.

1. Purport of claim

The Defendant’s disposition of imposition of KRW 15,042,860 (including additional tax 4,778,199) on the Plaintiff on September 12, 2013 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Details of the disposition;

The reasons for this part are as follows: (a) the corresponding part of the judgment of the court of first instance (from No. 5 to No. 6, 1 to No. 6) is the same as the corresponding part of the judgment of the court of first instance (Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for the case where the part of the judgment of the court of first instance is "in the progress of the lawsuit is currently pending" is "

2. It shall be deemed ex officio.

If an administrative disposition is revoked, the disposition becomes null and void, 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 each description of the evidence Nos. 7 and 8, the defendant can be aware of the fact that the disposition of this case ex officio is revoked in accordance with the purport of the judgment of the first instance court on April 8, 2016, which is after filing the appeal of this case. Thus, the lawsuit of this case is to seek the revocation of a non-existent disposition, and thus, the lawsuit of this case becomes null

3. Conclusion

Therefore, the plaintiff's lawsuit of this case shall be dismissed in an unlawful manner, and the judgment of the court of first instance shall be dismissed.

The judgment of the court of first instance is revoked, the lawsuit of this case is dismissed, and the administration is dismissed, because it is improper to conclude otherwise.

Pursuant to Article 32 of the Litigation Act, total costs are assessed against the defendant, and they are decided as per Disposition.