부가가치세등부과처분취소
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.
Judgment ex officio is made.
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.
(See Supreme Court Decision 2013Du26422 Decided August 28, 2014, etc.). The record reveals that the Defendant ex officio cancelled the instant disposition against the Plaintiff on December 4, 2015, which was subsequent to the filing of the instant final appeal, according to the purport of the lower judgment, on December 4, 2015. As such, the instant lawsuit is related to a non-existent disposition after the extinguishment of the lawsuit, and thus, became unlawful as there was no interest in the lawsuit.
Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the Supreme Court to directly judge, the judgment of the court of first instance shall be revoked and the lawsuit of this case shall be dismissed. The total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per