early 2012west 2297 (Law No. 10, 2012)

The revocation of the disposition after the filing of the lawsuit is illegal as there is no interest in the lawsuit.

Since the rejection disposition of transfer income tax correction after filing a lawsuit has already been revoked and the lawsuit of this case is illegal because there is no interest in the lawsuit.

2012 old-gu 24071 Disposition rejecting a request for capital gains tax rectification

The AAA

The director of the tax office.

April 12, 2013

May 10, 2013

1. The instant lawsuit shall be dismissed.

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

On February 3, 2012, the defendant revoked a disposition rejecting capital gains tax correction made against the plaintiff on February 3, 2012.

First, we look at the defendant's main safety defense.

If an administrative disposition is revoked, the disposition becomes invalid, and no longer exists, and the revocation lawsuit against the non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2011Du15343, Oct. 13, 201). According to the records, the defendant revoked the disposition rejecting the plaintiff's request for correction of transfer income tax, and accepted the plaintiff's claim and made a refund decision on February 22, 2013, which was after the lawsuit was brought in this case, and the lawsuit in this case was already revoked, and the defendant's main defense against which the lawsuit in this case points out is inappropriate as it has no benefit of lawsuit. Accordingly, the plaintiff's lawsuit in this case is dismissed, and the costs of the lawsuit are assessed against the defendant after the revocation of the lawsuit in this case. It is so