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 validity, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.
(2) The Defendant’s disposition of capital gains tax stated in the purport of the claim is clearly revoked by means of the entry of evidence No. 5 and the purport of the entire pleadings. As such, the Defendant’s claim seeking revocation of a disposition that does not exist, and thus, became unlawful as there is no benefit of lawsuit, since it is apparent that the Defendant revoked ex officio the disposition of capital gains tax stated in the purport of the claim during the lawsuit.
Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.