양도소득세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against 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 2004Du5317 Decided September 28, 2006, etc.). However, the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim during the proceeding of a lawsuit is apparent by means of the description of evidence No. 1 and the purport of the entire pleadings. As such, the instant lawsuit was sought for revocation of a disposition that does not exist, and thus, the lawsuit was unlawful as it
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.