Busan High Court 2017Nu23001 ( November 10, 2017)

The appellant shall dismiss the appeal by failing to submit the appellate brief within the statutory period.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure of Appeal, since the appellant did not state the grounds for appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the plaintiff's attorney was received on January 9, 2018, which was later than the expiration of the

Article 8 (2) of the Administrative Litigation Act

2017Du71567 Revocation of Disposition of Imposing capital gains tax

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○ Head of tax office

Busan High Court Decision 2017Nu23001 Decided November 10, 2017

The part of the judgment of the court below against the defendant shall be reversed, and the judgment of the court of first instance concerning this part shall be revoked, and the lawsuit shall be dismissed

The plaintiff's appeal is dismissed.

3/5 of the total litigation costs shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

Judgment ex officio is made.

1. As to the defendant's appeal

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 2012Du18202, Dec. 13, 2012).

According to the records, the defendant, after filing the appeal of this case and then revoking ex officio the disposition against the defendant as to the part against the defendant among the judgment below in accordance with the purport of the judgment below. As such, the part of the lawsuit of this case concerning the cancellation as above is not extinguished and is seeking revocation of the disposition without any legal interest,

2. As to the Plaintiff’s appeal

Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal by the Supreme Court is dismissed, since the petition of appeal filed by the appellant did not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period (the grounds of appeal filed by the Plaintiff’s attorney was received on January 9, 2018 after the expiration

3. Conclusion

Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for the Supreme Court to directly render a judgment. Accordingly, the judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, and the plaintiff's appeal shall be dismissed, and 3/5 of the total costs of the lawsuit shall be borne by the plaintiff, and the remainder shall be borne by the defendant, and it