A lawsuit seeking revocation of a newly-built house shall have no interest in the lawsuit

When an administrative disposition is revoked, the effect of the disposition is no longer nonexistent, and a revocation lawsuit against a non-existent administrative disposition is illegal as there is no interest in the lawsuit.

2013Gudan53243

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○ Head of tax office

July 24, 2015

August 28, 2015

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of capital gains tax belonging to the year 2007 against the Plaintiff on October 0, 2012 is revoked.

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 2004Du5317, Sept. 28, 2006).

However, the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim No. 2 during the proceeding of the lawsuit is apparent by the purport of the entry of the evidence No. 2 and the entire pleadings. Thus, the instant lawsuit was sought for revocation of the disposition that does not exist, and

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.