부가가치세등부과처분취소
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.
Judgment ex officio is made.
If an administrative disposition is revoked, such disposition shall lose its validity and shall no longer exist, and a revocation lawsuit against a non-existent administrative disposition shall be unlawful as there is no benefit of lawsuit.
(See Supreme Court Decision 2012Du18202 Decided December 13, 2012, the record reveals the fact that the Defendant ex officio cancelled the disposition against the Defendant regarding the part of the first instance judgment in accordance with the purport of the lower judgment after filing the instant final appeal.
Therefore, the part against the defendant, which was revoked as above, among the lawsuit of this case, was sought for the cancellation of an unexploited disposition, and became unlawful as there was no benefit of the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.
Of the judgment of the court of first instance, the part against the defendant is revoked, and this part of the lawsuit is dismissed, and the costs of the appeal are assessed against the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent