증여세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
1. Where an administrative disposition is revoked as to the legitimacy of the instant lawsuit, 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, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). According to the records, the Defendant can recognize the fact that the Defendant ex officio revokes each disposition of imposition stated in the purport of the claim on May 31, 2017, which was subsequent to the filing of the instant lawsuit.
Therefore, the plaintiff's lawsuit of this case is seeking the revocation of a disposition that is not extinguished and became illegal as there is no benefit of lawsuit.
2. In conclusion, the lawsuit of this case is dismissed as it is inappropriate, but the litigation cost is determined at the defendant's expense pursuant to Article 32 of the Administrative Litigation Act and is decided as per Disposition.