종합소득세부과처분취소
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 is unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2012Du18202 Decided December 13, 2012, etc.). According to the records, the Defendant may know the fact that the instant disposition was revoked ex officio on May 25, 2016, while the lawsuit is pending in the lower court. As such, the instant lawsuit is seeking revocation of a disposition that has not already been extinguished and became unlawful due to lack of legal interest.
Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total costs shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of