양도소득세부과처분취소
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 (to the extent of supplement in case of supplemental appellate briefs not timely filed).
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 ex officio of the instant disposition against the Plaintiff on July 7, 2015, which was subsequent to the filing of the instant final appeal, pursuant to the purport of the lower judgment on July 7, 2015, following the filing of the instant final appeal. As such, the instant lawsuit was against a disposition that had not been extinguished, and thus, became unlawful as there was no longer benefit of lawsuit.
Therefore, the judgment of the court below shall be reversed. Since this case is sufficient for the court to directly judge, 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 the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by