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) As to the Plaintiff’s claim for revocation of a transfer income tax as stated in the Plaintiff’s claim on January 16, 2015, which is pending in a lawsuit, is apparent by the purport of the entire pleadings. As such, the Defendant’s claim for revocation of a disposition that is not extinguished and thus, became unlawful as there is no benefit of lawsuit.
The litigation of this case shall be dismissed, and the litigation costs shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.