부가가치세부과처분취소
1. Revocation of a judgment of the first instance;
2. The instant lawsuit, including claims extended from the trial after remand.
1. We examine ex officio the lawfulness of the instant lawsuit.
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, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). According to records, the Defendant’s revocation ex officio of the instant disposition against the Plaintiff on August 16, 2017, where the instant lawsuit is pending, pursuant to the purport of the judgment of remanding the case.
Therefore, the lawsuit of this case is seeking the revocation of a disposition that has not been extinguished and became unlawful as there is no benefit of lawsuit.
2. The conclusion is that the judgment of the first instance is revoked and the lawsuit of this case is dismissed, and the total cost of the lawsuit is to be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.