2. Of the instant lawsuit, the part pertaining to global income tax of 000 won shall be dismissed. 3. Of the costs of appeal, the part pertaining to the participation in the supplementary action shall be borne by the Intervenor joining the Defendant, and the remainder by the Defendant, respectively.

Disposition imposing global income tax of KRW 000 on the Plaintiff in 000,000, imposed by the Defendant on the Plaintiff:

The imposition of local income tax of KRW 000 shall be revoked.

2. Purport of appeal

The part against the defendant in the judgment of the first instance against the defendant shall be revoked, and the plaintiff's claim corresponding to the above revocation

The dismissal is dismissed.

A. The Plaintiff was registered as a retail business operator of the electronic commerce (type AA) from 00.00.00 to 00.00.00, the Plaintiff was registered as a retail business operator of the electronic commerce (type AA).

B. The Plaintiff filed an objection with the Defendant on 000.00.000, when calculating the amount of global income as global income tax by applying the simplified expense rate, and thereafter filing a return on 000 won as global income tax. However, the Defendant, as a new business operator who commenced his business in 000, applied the simplified expense rate to the Plaintiff, deeming that the amount of income by type of business in 000 falls under the person liable to adopt double entry system (not less than retail 300 million won), ought to be applied to standard expense rate not the simplified expense rate, and notified the Plaintiff of the amount of income to the Plaintiff on 000.00,000, respectively. The Plaintiff filed an objection with the Defendant on 00.00,000, but the Defendant dismissed the said objection, and the Plaintiff again filed an appeal with the Tax Tribunal on 00.000,0000, but was dismissed on October 0, 000.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, Eul evidence No. 1, Eul evidence No. 5, the purport of the whole pleadings

2. Scope of the judgment of this court;

In the first instance court, the Plaintiff filed a claim for revocation of each disposition of imposition of global income tax of KRW 000 and local income tax of KRW 000,000, and the first instance court dismissed the lawsuit on the claim for revocation of KRW 000, and cited the claim for revocation of global income tax of KRW 00,000. Accordingly, the Plaintiff appealed on the claim for revocation of global income tax of KRW 00,000. The Plaintiff did not appeal.

Therefore, the scope of this court's judgment is limited to the imposition of global income tax of KRW 000.

3. Whether the lawsuit of this case is legitimate

Judgment ex officio is made.

According to the purport of the entire pleadings, the Defendant revoked the instant disposition of 00.00,000, which was after filing the instant appeal, and notified the Plaintiff as of 0.00,000.00. Accordingly, the part pertaining to global income tax of 000,000, among the instant disposition, may no longer exist as it loses its validity. Therefore, the part pertaining to global income tax of 000, which belongs to 000, among the instant lawsuit, was extinguished, and sought for revocation of the disposition without having been extinguished, and thus, became unlawful as there was no benefit of lawsuit (see Supreme Court Decision 2012Du18202, Dec. 13, 2012).

4. Conclusion

Therefore, the part of the lawsuit in this case, which is 000 won of global income tax for the year of 000, shall be dismissed as unlawful. Since the judgment of the court of first instance is unfair in conclusion, the part of global income tax for the year of 000 among the judgment of the court of first instance shall be revoked, and the part of the lawsuit shall be dismissed, and pursuant to Article 8 (2) of the Administrative Litigation Act, Articles 103, 98, and 102 (2) of the Civil Procedure Act, and Article 32 of the Administrative Litigation Act, the part of the appeal cost due to the participation in the appeal shall be borne by the defendant, and the remainder shall be borne by the defendant respectively by the defendant.