부가가치세등부과처분취소
The judgment below
The part against the defendant is reversed, and the judgment of the first instance on this part is revoked, and this part of the lawsuit is brought.
The grounds of appeal are examined.
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 shall be unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2015Du38139 Decided June 11, 2015). According to the records, the Defendant, after filing the instant final appeal, can be aware of the fact that the part against the Defendant out of the instant disposition was revoked ex officio in accordance with the purport of the lower judgment. As such, this part of the lawsuit is seeking revocation of the disposition that has not been extinguished and thus, was unlawful as there was no benefit of lawsuit.
Therefore, the part of the judgment of the court below against the defendant is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance as to this part is revoked, and this part of the lawsuit is dismissed. The total cost of the lawsuit is borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent