양도소득세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
When an administrative disposition is revoked, such disposition shall lose its effect due to the revocation, and no longer exists, and a revocation lawsuit against non-existent administrative disposition shall be unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2004Du5317 Decided September 28, 2006, etc.). The Defendant’s revocation of the disposition imposing capital gains tax stated in the purport of the Plaintiff’s claim for revocation on January 26, 2015, which is pending in the instant lawsuit, can be recognized in full view of the entries in B-5 and the purport of the entire pleadings. As such, the instant lawsuit was filed against an administrative disposition no longer existing, and thus, is unlawful as there is no benefit of lawsuit.
Therefore, the lawsuit of this case shall be dismissed, and the costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act as per Disposition.