종합소득세부과처분취소
The judgment of the court below is reversed.
The judgment of the first instance is revoked, and the lawsuit of this case is dismissed.
All costs of the lawsuit are assessed against the defendant.
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 is unlawful as there is no benefit of lawsuit.
(2) According to the records, the Defendant’s revocation of the instant disposition ex officio on January 1, 2016, which was subsequent to the filing of the instant final appeal, was known. As such, the instant lawsuit is seeking revocation of a disposition that had not been extinguished and thus, became unlawful as there was no benefit of lawsuit.
Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by