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(영문) 서울고등법원 2018.01.19 2017누71316
양도소득세등부과처분취소
Text

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. The total costs of the lawsuit shall be borne by the defendant.

Reasons

Judgment ex officio is made.

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.

(see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). According to the evidence No. 19, the Defendant’s revocation ex officio of the instant disposition against the Plaintiff during the proceeding of the instant lawsuit may be recognized.

Therefore, the lawsuit of this case is seeking the revocation of a disposition which has not been extinguished and became unlawful as there is no benefit of lawsuit.

If so, the judgment of the first instance court is revoked and the lawsuit of this case is dismissed, and the total cost of the lawsuit shall be borne by the defendant in accordance with Article 32 of

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