제2차납세의무자지정처분취소
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 shall be unlawful as there is no benefit of lawsuit.
(2) According to the records, the Defendant, after filing an appeal of this case, knew the fact that the instant disposition was revoked ex officio in accordance with the purport of the lower judgment. As such, the instant lawsuit had already been extinguished and sought revocation of a disposition that did not exist, and became unlawful as it did not have any interest in the lawsuit.
Therefore, the judgment of the court below shall be reversed, and this case is sufficient for the Supreme Court to directly render a judgment, and thus, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It