Seoul High Court 2014Nu2913 ( March 23, 2013)

If an administrative disposition is revoked, such disposition shall become void.

When an administrative disposition is revoked, such disposition shall lose its validity, and no longer exists, and a revocation suit against a non-existent administrative disposition shall be inappropriate because there is no interest in the lawsuit.

2014Du12253 Revocation of the imposition of value-added tax

United Kingdom A

O Head of tax office

December 24, 2014

1. The judgment below is reversed.

2. Revocation of the judgment of the first instance, and rejection of the instant lawsuit. All costs of the lawsuit shall be borne by the Defendant.

Judgment ex officio is made.

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 inappropriate as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012).

According to the records, the Defendant could know the fact that the instant disposition was revoked as an employee on January 22, 2014, which was after filing the instant appeal, and thus, the instant lawsuit was extinguished and sought revocation of the disposition that did not exist, thereby making it inappropriate for the Defendant to have no legal interest.

Therefore, the judgment of the court below shall be reversed, and the litigation costs shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.