취득세등부과처분취소
1. Revocation of the first instance judgment.
2. The instant lawsuit shall be dismissed.
3. Of the total costs of litigation, the Plaintiff and the Defendant.
Judgment ex officio is made.
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, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). According to the evidence No. 3, the Defendant’s revocation ex officio of each of the above dispositions against the Plaintiff on November 29, 2018 pending the instant lawsuit.
Therefore, the lawsuit of this case is seeking the revocation of a disposition that has not been extinguished and became unlawful as there is no benefit of lawsuit.
The judgment of the court of first instance is unfair on the contrary of its conclusion, and thus revoked and dismissed the lawsuit of this case.
(Total Costs of Litigation shall be borne by the defendant, while the part arising between the plaintiff and the defendant arising under Articles 32 and 8(2) of the Administrative Litigation Act, and Article 103 of the Civil Procedure Act shall be borne by the defendant, and the part arising from the participation