A revocation suit against a non-existent administrative disposition is illegal because there is no interest in the lawsuit.

A revocation suit against a non-existent administrative disposition after revocation of the disposition ex officio is illegal as there is no benefit of lawsuit.

Disposition revocation of revocation of imposition of gift tax by the Seoul Administrative Court 2014Guhap4696

The AA et al.

○ Head of tax office

February 19, 2016

1. All of the instant lawsuits are dismissed.

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

Omission

1. Whether the lawsuit of this case is legitimate

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 2014Du35331, May 29, 2014).

In full view of the purport of the entire arguments in the statement No. 5-1 and No. 2 of the lawsuit No. 5-2, the Defendants were found to have revoked ex officio dispositions against the Plaintiffs as stated in the purport of the claim on Nov. 20, 2015 and Nov. 27, 2015, after the filing of the lawsuit in this case. Accordingly, the lawsuit in this case by the Plaintiffs was unlawful as it was against the disposition that had not been extinguished

2. Conclusion

Therefore, the plaintiffs' lawsuit of this case is unlawful, and all of them are dismissed, and the costs of lawsuit shall be borne by the defendants pursuant to Article 32 of the Administrative Litigation Act. It is decided as per Disposition.