Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu64307 (Law No. 17, 2016)
Title
In the event that the defendant revoked the disposition ex officio during the proceeding of the lawsuit, it is illegal as there is no interest in the lawsuit.
Summary
If an administrative litigation is revoked, the disposition loses its validity and does not exist any longer, so a revocation lawsuit against a non-existent administrative disposition is illegal as there is no interest in the lawsuit.
Related statutes
Article 11 of the Framework Act on National Taxes
Cases
2016du44766 global income and revocation of such disposition.
Plaintiff-Appellant
MaO
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu64307 Decided June 17, 2016
Imposition of Judgment
October 27, 2016
Text
The judgment of the court below is reversed.
The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.
All costs of the lawsuit shall be borne by the defendant.
Reasons
The grounds of appeal are examined.
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 can know the fact that he revoked the disposition of this case ex officio on May 25, 2016, which is pending in the court below, and thus, the lawsuit of this case is already extinguished and the lawsuit of this case is seeking revocation of the disposition without any legal interest, and thus,
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 cost of the lawsuit 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