Daejeon High Court 2014Nu3229 ( December 19, 2013)

It is reasonable to view that the applicant corporation received the amount of the disputed claim because it fails to present reliable evidence, such as financial data.

In light of the fact that financial data, etc., which did not receive part of the amount of the disputed claim, present contents certification, accusation statement, etc., which were prepared after the absence of reliable evidence, it is reasonable to view that the applicant corporation received the amount of the disputed claim

2014Du3531

AA General Construction Corporation

Head of Public Tax Office

Daejeon High Court Decision 2013Nu3229

2014.29

The part against the defendant shall be reversed, and the judgment of the first instance on this part shall be revoked, and this part of the lawsuit shall be dismissed.

The plaintiff's incidental appeal is dismissed.

One-half of the total litigation costs shall be borne by the plaintiff, and the remainder by the defendant, respectively.

1. The decision shall be made ex officio;

When an administrative disposition is revoked, such disposition shall become null and void, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decisions 2007Du5554, Jun. 12, 2008; 2013Du21571, Feb. 27, 2014).

According to the records, on May 1, 2014, after filing the instant appeal, the Defendant, according to the purport of the lower judgment on May 1, 2014, was aware of the fact that the lower court revoked ex officio the disposition of imposition as to the part against the Defendant. As such, regarding the revoked part of the instant lawsuit, the Defendant sought revocation of the disposition without extinguishment, and thus, became inappropriate.

2. The plaintiff's grounds of incidental appeal are examined.

The assertion of the grounds of incidental appeal is merely a ground of appeal disputing the selection of evidence and fact-finding, which belong to the lower court’s full power as a fact-finding court.

3. Conclusion

Therefore, the part of the judgment of the court below against the defendant is reversed, and since the part of the reversal is sufficient for the Supreme Court to directly judge, the judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, the plaintiff's incidental appeal shall be dismissed, and one-half of the total costs of the lawsuit shall be borne by the plaintiff and the remainder shall be borne by the defendant, as so decided by the