2. If an administrative disposition is revoked on the legal basis of the part concerning a claim for revocation of ex officio among the lawsuits in this case, such disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.

(1) In light of the purport of the entire pleadings in the written evidence No. 2012Du18202, Dec. 13, 2012 (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). In full view of the purport of the entire pleadings in the written evidence No. 39, the Defendant may recognize the fact that the Defendant lost the Defendant from among the judgment of the first instance on March 24, 2017 during the trial, namely, the part of the judgment of the court of first instance, which was in excess of the tax amount calculated by applying the rate of general non-reported penalty tax, among the disposition imposing gift tax amounting to KRW 11,506,740, which was in excess of the tax amount calculated by applying the rate of general non-reported penalty

3. Thus, the part of the lawsuit in this case as to the claim for revocation of the 1,080,040 won, which the defendant corrected ex officio, shall be dismissed, and since the judgment of the court of first instance is so unfair as to have a different conclusion, the part against the defendant among the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed, and the above dismissed part shall be dismissed, and it shall be decided as per the Disposition