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(영문) 대법원 2015.07.23 2015두40538

증여세부과처분취소

Text

The judgment of the court below is reversed.

The judgment of the first instance is revoked, and the lawsuit of this case is dismissed.

The Defendants’ total cost of litigation.

Reasons

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 is unlawful as there is no benefit of lawsuit.

(2) According to the records, the Defendants’ respective dispositions of this case against the Plaintiffs from June 19, 2015 to June 23, 2015, which were subsequent to the filing of the instant final appeal, may be known to the effect that each of the instant dispositions against the Plaintiffs was revoked ex officio. As such, the instant lawsuit seeking revocation of a disposition that had not already been extinguished and thus became unlawful due to the 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 Defendants pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent of