Suwon District Court 2014Guhap1807 ( October 31, 2016)

Since the defendant revoked the part against the defendant after appeal, it is illegal for the plaintiff to have no interest in the lawsuit.

Since the defendant revoked the disposition of this case after appeal, the lawsuit of this case is to seek revocation of the disposition not yet extinguished, and it is unlawful to have no interest in the lawsuit.

Article 14 of the Framework Act on National Taxes

Seoul High Court 2016Nu50152

○ Kim

○ Head of tax office

Suwon District Court Decision 2014Guhap1807 Decided October 31, 2016

December 13, 2016

December 20, 2016

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

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

1. Purport of claim

Section 00,000,000 for global income tax for the year 2007, imposed on the Plaintiff on May 1, 2013

The administrative disposition shall be 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 court's explanation of this part is the same as the corresponding part of the judgment of the court of first instance.

Therefore, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Whether the lawsuit of this case is lawful

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 2009Du16879, Apr. 29, 2010).

In full view of the purport of the entire pleadings in the statement No. 8, the Defendant may recognize the fact that the instant disposition was revoked on December 2, 2016, which was subsequent to the filing of the appeal of this case. As such, the instant lawsuit is seeking revocation of the disposition that was not extinguished and is unlawful as there is no interest in the lawsuit.

3. Conclusion

Therefore, the lawsuit of this case is unlawful and thus it shall be dismissed. The judgment of the court of first instance is unfair as the conclusion is different, and it is dismissed as the lawsuit of this case, and the total costs shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.