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(영문) 대법원 2017.07.11 2017두38034
증여세부과처분취소
Text

The judgment below

The part against the defendant is reversed, and the judgment of the first instance on this part is revoked, and this part of the lawsuit is brought.

Reasons

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 out of the instant disposition in accordance with the purport of the lower judgment after filing the instant final appeal. As such, the Defendant’s revocation of the part against the Defendant out of the instant disposition in accordance with the purport of the lower judgment is known after filing the instant final appeal. As such, this part of the lawsuit is to seek revocation of the disposition that is not extinguished and thus, became unlawful as it has no interest in litigation

Therefore, the part of the judgment of the court below against the defendant is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, and 50% of the total costs of the lawsuit shall be borne by the plaintiff, and the remainder shall be borne by the defendant. It is so decided as per Disposition by

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