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

(2) In light of the fact that the benefit of a lawsuit in an administrative litigation ought to continue to exist in the court of final appeal as well as at the time of the closing of argument at a fact-finding court, and that if the benefit of a lawsuit in the final appeal is no longer available during the period of final appeal, it becomes an illegal lawsuit and becomes an ex officio dismissal ground, the lawsuit seeking revocation of the disposition ought to be dismissed, if it is recognized that the disposition became invalidated prior to the fixed date after the closing of argument.

On July 8, 2019, the Defendant’s revocation ex officio of the portion exceeding KRW 31,702,054 (hereinafter “the ex officio revocation portion”), among the disposition of imposition of gift tax of KRW 349,857,420 (including additional tax) on donation of KRW 109,310,269, among the disposition of imposition of KRW 349,857, and KRW 420 (including additional tax) on donation of December 28, 2007, which was after the closing of argument of the instant case, is recognized. As such, the Defendant’s claim for revocation of ex officio revocation portion of the instant disposition, which was a claim for revocation of the said disposition, is a claim for revocation of an

3. If so, the part of the lawsuit in this case seeking revocation of the ex officio revocation shall be dismissed, and the remainder of the plaintiff's claim shall be dismissed as it is without merit. The part against the defendant among the judgment of the court of first instance shall be revoked, and the revoked part shall be revoked.