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The cancelled administrative disposition shall lose its effect due to the cancellation.

When an administrative disposition is revoked, the disposition becomes void due to the cancellation and no longer exists, and a revocation lawsuit against non-existent administrative disposition is illegal as there is no benefit of lawsuit.

Transfer income tax reduction or exemption for purchasers of Newly-built houses under Article 99 of the Restriction of Special Taxation Act

Seoul Administrative Court 2014Gudan5067

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○ Head of tax office

September 17, 2015

October 1, 2015

1. The instant lawsuit shall be dismissed.

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

If an administrative disposition is revoked, the disposition becomes null and void due to the revocation, and no longer exists, and a lawsuit seeking revocation against non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006).

However, the fact that the Defendant voluntarily revoked the disposition of capital gains tax stated in the purport of the claim that the Plaintiff seeks revocation during the proceeding of the lawsuit is apparent by the entry of the evidence No. 3 and the purport of the entire pleadings. As such, the lawsuit of this case was extinguished and its claim for revocation of the disposition without any benefit of lawsuit

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.