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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2013Guhap15002 ( November 19, 2013)
Title
The original disposition shall be revoked ex officio and dismissed as there is no interest in the lawsuit.
Summary
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 shall be illegal as there is no interest in the lawsuit.
Cases
2014Nu955 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
BAA
Defendant, Appellant
Head of the tax office;
Judgment of the first instance court
Seoul Administrative Court Decision 2013Guhap15002 Decided November 19, 2013
Conclusion of Pleadings
January 23, 2015
Imposition of Judgment
March 6, 2015
Text
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. All costs of the lawsuit shall be borne by the defendant.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of the capital gains tax on October 1, 2009 by the defendant against the plaintiff shall be revoked.
Reasons
1. Determination ex officio as to the legitimacy of a lawsuit
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 Supreme Court Decision 2004Du5317, Sept. 28, 2006).
In full view of the statement No. 17-1 of the evidence No. 17, the head of Yeongdeungpo District Tax Office having jurisdiction over the plaintiff's domicile at the present time can be aware of the fact that the disposition stated in "the purport of the claim and appeal" was revoked ex officio on February 17, 2014. Thus, the lawsuit of this case was filed for the revocation of a disposition that does not exist, and thus,
2. Conclusion
Therefore, the lawsuit of this case shall be dismissed, and the judgment of the court of first instance shall be dismissed, and the lawsuit of this case shall be dismissed, and all costs of the lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.