종합소득세부과처분취소
The judgment of the court below is reversed.
The part against the defendant in the judgment of the first instance shall be revoked, and this part of the lawsuit shall be dismissed.
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.
(2) According to the records, the Defendant’s revocation of the part against the Defendant in the judgment of the court of first instance in accordance with the purport of the lower judgment after filing the instant final appeal. As such, among the instant lawsuit, seeking revocation of a disposition that has not been extinguished and thus, became illegal as there was no benefit of lawsuit.
Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the part against the defendant among the judgment of the court of first instance shall be revoked, and this part of the lawsuit shall be dismissed, and the total cost of the lawsuit shall be borne by each party. It is so decided as per Disposition by the assent of