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(영문) 서울행정법원 2018.01.12 2017구합51815
가산세 부과처분 취소청구
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

The existence of an administrative disposition, which is the object of a lawsuit in an administrative litigation, shall be deemed a lawful requirement for the lawsuit. Thus, unless there exists a disposition of imposition seeking revocation by the plaintiff, the lawsuit shall be dismissed unlawfully

(2) If the head of Gangnam-gu Seoul Metropolitan Government imposed acquisition tax amounting to KRW 2,141,972,770 on September 11, 2015 on the Plaintiff on September 11, 2015, the Supreme Court’s decision (Supreme Court Decision 2016Du55643, Nov. 9, 2017, etc.) was rendered in favor of the Plaintiff on the same issue, the above disposition of imposition was revoked on December 8, 2017, and the head of Seocho-gu Seoul Metropolitan Government imposed acquisition tax amounting to KRW 540,172,690 on the Plaintiff on September 11, 2015, and revoked the above disposition of imposition on December 12, 2017 for the same reason.

According to the above facts, the disposition of imposition by the Defendants is revoked ex officio, and no longer exists.

Therefore, the lawsuit of this case seeking its revocation shall be dismissed as unlawful, and the lawsuit cost shall be borne by the Defendants pursuant to Article 32 of the Administrative Litigation Act, and it is so decided as per Disposition.

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