If an administrative disposition is revoked, it is illegal as there is no benefit of lawsuit.

When an administrative disposition is revoked, the disposition is invalidated due to the cancellation, and it is no longer exist, and the revocation lawsuit against non-existent administrative disposition is illegal as there is no benefit of lawsuit.

Supreme Court Decision 2004Du5317 Decided September 28, 2006

2013Gudan53618 Revocation of Disposition of Imposing capital gains tax

LAA

00. Head of tax office

on October 26, 2015

on December 25, 2015

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of capital gains tax of KRW 000 for the year 2008 against the Plaintiff on July 1, 2012 is revoked.

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 Defendant’s revocation of ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim on July 16, 2015, is apparent by the entry of evidence No. 1 and the purport of the entire pleadings. As such, the instant lawsuit is seeking revocation of a disposition that does not exist, and thus, becomes unlawful as there was no 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.