증여세부과처분취소
1. All of the instant lawsuits are dismissed.
2. The costs of the lawsuit are assessed against the defendant.
If 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, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). According to the evidence Nos. 7-1 and 2-2, the Defendant’s revocation ex officio of each of the dispositions of this case on Nov. 18, 2015, during the instant lawsuit, may be recognized.
Therefore, the lawsuit on the cancellation claim of each of the dispositions of this case is already extinguished and the revocation of the disposition is sought, and thus, it became inappropriate as there was no benefit of lawsuit.
Thus, the lawsuit concerning the cancellation claim of each of the dispositions of this case is dismissed as unlawful, and the costs of lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act.