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Case Number of the immediately preceding lawsuit
Suwon District Court 2009Guhap3519 ( October 18, 2010)
Title
Where a disposal right for payment is delegated and the honorarium has been paid, there is no obligation to submit the payment report.
Summary
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 shall be illegal as there is no interest in the lawsuit.
Related statutes
Article 164 of the Income Tax Act
Cases
2014Nu6434 global income and revocation of disposition
Plaintiff and appellant
KoreaA
Defendant, Appellant
Head of Namyang District Tax Office
Judgment of the first instance court
Suwon District Court Decision 2009Guhap3519 Decided May 18, 2010
100.00.00
Seoul High Court Decision 2010Nu18309 Decided November 11, 2010
Judgment of remand
Supreme Court Decision 2010Du27479 Decided July 24, 2014
Conclusion of Pleadings
January 22, 2015
Imposition of Judgment
February 12, 2015
Text
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.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's imposition of global income tax (additional tax not submitted on April 1, 2009) for the plaintiff on April 1, 2009 and the OOOO of resident tax shall be revoked.
Reasons
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 2004Du5317, Sept. 28, 2006).
Comprehensively taking account of the overall purport of the arguments in the statement Nos. 3-1 and 2 of the evidence Nos. 3-2, the defendant can be found to have revoked ex officio each disposition stated as the purport of the claim and appeal as of Oct. 1, 2014 and Jan. 30, 2015. Thus, the lawsuit of this case is a claim for revocation of a non-existent disposition, and thus, the lawsuit of this case was unlawful as it
Therefore, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.