취득세 부과처분 취소청구 등
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 shall no longer exist, and a revocation lawsuit against a non-existent administrative disposition shall be unlawful because it has no interest in the lawsuit.
(See Supreme Court Decision 2009Du16879 Decided April 29, 2010, etc.). The Defendant’s revocation of the disposition imposing acquisition tax and additional tax on the Plaintiff on December 12, 2017, which was after the filing of the instant lawsuit, on the grounds that there is no dispute between the parties, and thus, the instant lawsuit seeking revocation of a disposition no longer exists, and is unlawful as there is no interest in the lawsuit.
Therefore, the suit of this case is dismissed, and the litigation cost is assessed against the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.