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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu23244 (29 March 2013)
Case Number of the previous trial
Early High Court Decision 2010J266 (No. 12, 2011)
Title
The disposition of imposition is revoked ex officio after filing an appeal and there is no benefit to the lawsuit.
Summary
Since an appeal was filed and the decision of correction was made to revoke ex officio the disposition of imposition against the losing part in accordance with the purport of the original judgment, it is inappropriate to seek revocation of the disposition without extinguishment.
Cases
2013Du7544 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellee
KimA
Defendant-Appellant
port of origin
Judgment of the lower court
Seoul High Court Decision 2012Nu23244 Decided March 29, 2013
Imposition of Judgment
August 22, 2013
Judgment of the lower court
The part against the defendant shall be reversed, and the judgment of the first instance on this part shall be revoked, and the lawsuit on this part shall be dismissed.
One-half of the total litigation costs shall be borne by the plaintiff, and the remainder 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 an administrative disposition not phones 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, around May 15, 2013, after filing the appeal of this case, knew of the fact that the judgment below revoked ex officio the disposition of imposition as to the part against the defendant among the lawsuit of this case. Thus, the defendant's revocation of the above part among the lawsuit of this case is illegal since it seeks revocation of the disposition without extinguishment.
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 contact with this part, so that the judgment of the court of first instance as to this part is revoked, and this part of the lawsuit is dismissed, and 1/2 of the total costs are borne by the plaintiff and the remainder are borne by the defendant, as per Disposition by the assent of all participating Justices.