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Title
If an administrative disposition is revoked, there is no benefit in the lawsuit, and thus is inappropriate.
Summary
If an administrative litigation is revoked, the disposition shall lose its effect, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.
Cases
2014Guhap7855 Revocation of Disposition of Revocation of Inheritance Tax Imposition
Plaintiff
EA and 2 others
Defendant
The Director of the sericultural Tax Office
Conclusion of Pleadings
December 5, 2014
Imposition of Judgment
December 12, 2014
Text
1. All of the instant lawsuits are dismissed.
2. The costs of the lawsuit are assessed against the defendant.
Cheong-gu Office
The imposition of each inheritance tax OOO(including additional tax) that the Defendant rendered to the Plaintiffs on November 26, 2013 is revoked.
Reasons
1. 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 Supreme Court Decision 2009Du16879, Apr. 29, 2010).
2. If we consider the instant case as a whole in light of the purport of the entire pleadings in the Health Team, Gap evidence No. 5, and Eul evidence No. 1, the Plaintiffs were the heirs of Lee Jae-hun, and the inheritance value was calculated as an OOO on November 26, 2013 and reported and paid the inheritance tax OOOOOOO. On November 26, 2013, the Defendant reported and notified the Plaintiffs on November 26, 2013, on the ground that "the Plaintiffs, who are the third heir, were succeeded to the renunciation of inheritance by the second heir, and thus it is not recognized that each inheritance tax OOOOO(including additional tax) is not recognized, and the Defendant can recognize the fact that ex officio revocation was made on October 1, 2014 on the ground that procedural defects, etc., the instant lawsuit was revoked and thus, is unlawful.
3. If so, the lawsuit of this case is unlawful and thus, it is decided as per Disposition (Article 32 of the Administrative Litigation Act), and it is so decided as per Disposition (Article 32 of the Administrative Litigation Act). If the claim is dismissed or dismissed due to the cancellation or alteration of disposition, etc., the defendant bears the costs of lawsuit