증여세부과처분취소
1. Revocation of the first instance judgment.
2. The instant lawsuit shall be dismissed.
3. The total 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 shall be unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2012Du18202 Decided December 13, 2012, etc.). On October 29, 2014, the Defendant, after filing an appeal, revoked both ex officio and notified the Plaintiffs of the imposition of the gift tax of this case against the Plaintiffs on October 29, 2014, the following: (a) it is apparent in accordance with the purport of the entire pleadings. Ultimately, the Plaintiff’s lawsuit of this case was illegal as against the disposition for which the lawsuit of this case had already been extinguished.
Therefore, the judgment of the court of first instance is revoked and the lawsuit of this case is dismissed, and the total cost of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act, and it is