양도소득세부과처분취소
1. All plaintiffs' lawsuits are dismissed.
2. The costs of the lawsuit are assessed against 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 is unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2004Du5317 Decided September 28, 2006, etc.). However, since the Defendant’s ex officio revocation of the disposition imposing capital gains tax stated in the purport of the claim during the proceeding of a lawsuit is apparent by the respective entries and arguments in subparagraphs 5 and 6 of Article 5 and the purport of the entire pleadings, the instant lawsuit was sought for revocation of the disposition that did not exist, and thus, became unlawful as there was no benefit
Therefore, all plaintiffs' lawsuits shall be dismissed, and the costs of lawsuit shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.