2016Du33940 Disposition of revocation of Disposition of Imposition of Value-Added Tax

B

Head of North Daegu Tax Office

Daegu High Court Decision 2015Nu5543 Decided January 29, 2016

May 12, 2016

The judgment of the court below is reversed.

The judgment of the first instance court is revoked and the lawsuit of this case is dismissed. All costs are borne by the defendant.

Judgment ex officio is made.

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 Supreme Court Decision 2012Du18202, Dec. 13, 2012, etc.).

According to the records, on March 25, 2016, after filing the instant final appeal, the Defendant, according to the purport of the lower judgment on March 25, 2016, can be aware of the fact that the Defendant rendered a decision of revocation of ex officio revocation of the imposition of the Plaintiff. As such, the instant lawsuit seeking revocation of the disposition that is not extinguished and became unlawful

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 shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of

Justices Kim Yong-deok

Justices Lee In-bok

Justices Kim Gin-young

Chief Justice Lee Dong-won