종합소득세등부과처분취소
The judgment of the court below is reversed.
The judgment of the first instance is revoked, and the lawsuit of this case is dismissed.
All costs of the lawsuit are assessed against the defendant.
The grounds of appeal are examined.
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 Supreme Court Decision 2012Du18202 Decided December 13, 2012, etc.). According to the records, the Defendant, after filing an appeal of this case, can find the fact that the instant disposition was revoked ex officio in accordance with the purport of the lower judgment.
Therefore, the instant lawsuit is seeking the revocation of a disposition that has not already been extinguished, and thus became unlawful as there was no benefit of the lawsuit.
Therefore, the judgment of the court below is reversed, and this case is sufficient for the Supreme Court to directly judge.
The judgment of the court of 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 pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent