1. If an administrative disposition is revoked as to the Defendant’s grounds of appeal, the disposition is null and void, 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 reasoning of the lower judgment on June 17, 2015, which was the date of filing the instant final appeal, the Defendant was aware of the fact that the lower court rendered a decision of revocation of ex officio revocation of the disposition of imposition as to the part against the Defendant, among the lower judgment, pursuant to the purport of the lower judgment on June 17, 2015, which was subsequent to the filing of the instant final appeal. As such, regarding the part of the instant lawsuit, which was revoked as above, was seeking revocation of the disposition that was not extinguished, and thus, became unlawful as there was no benefit

2. Plaintiff’s ground of appeal

A. Whether the transfer of the right to sell the instant bill constitutes the supply of goods (1) the former Value-Added Tax Act (amended by Act No. 9915 of January 1, 2010)

Article 1(1)1 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013) provides that “the supply of goods or services” is subject to value-added tax, and Article 1(2) provides that “any tangible goods and intangible goods having property value,” and Article 1(2) of the former Enforcement Decree of the Value-Added Tax Act provides for “the right having property value,” as one of intangible goods included in the goods.

In full view of the language and purport of these regulations, the value-added tax is a consumption tax imposed by recognizing the capacity to pay for the act of consumption or consumption of goods, and the existence of property value, which serves as the criteria for determining whether goods are goods, must be objectively determined by the economic utility value of the goods and shall not be changed according to the subjective evaluation of the parties to the transaction, in order to constitute a “supply of rights” as a transaction of value-added tax.