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서울행정법원 2015.08.27 2013구단15746

양도소득세부과처분취소

Text

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

Reasons

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) In light of the above legal principles, the Defendant’s revocation ex officio of the disposition imposing capital gains tax stated in the purport of the Plaintiff’s claim that the Plaintiff seeks revocation during the proceeding of the lawsuit is apparent by the purport of the entire statement and pleading of evidence Nos. 2 and 3. Thus, the Defendant’s claim seeking revocation of the disposition that had not been extinguished and thus, became unlawful as there was no benefit of lawsuit.

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.