Seoul High Court-2016-Nu-49541 ( March 31, 2017)

Benefits of Action

A revocation suit against a non-existent administrative disposition is illegal as there is no interest in the lawsuit

Article 32 of the Administrative Litigation Act

Supreme Court Decision 2017Du32777 Decided revocation of Disposition imposing gift tax

AA

BB Director of the Tax Office

May 31, 2017

The judgment of the court below is reversed.

The judgment of the first instance shall be revoked, and the lawsuit of this case shall be dismissed.

All costs of the lawsuit shall be borne by the defendant.

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 2015Du38139, Jun. 11, 2015).

According to the records, the defendant can know the fact that the disposition of this case was revoked ex officio in accordance with the purport of the judgment of the court below after filing the appeal of this case. Thus, the lawsuit of this case is already extinguished and seek revocation of the disposition without any legal interest and became illegal as it

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the defendant shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of all participating Justices