1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

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) On June 27, 2017, when the lawsuit of this case is pending, the Defendant’s ex officio revocation of both the disposition imposing inheritance tax and gift tax as stated in the purport of the claim for revocation by Plaintiffs and Selection C on June 27, 2017, is apparent by reference materials submitted by the Defendant on July 12, 2017, and July 26, 2017. Thus, the lawsuit of this case is unlawful as it seeks revocation of the disposition that is no longer effective due to ex officio revocation and no longer exists.

Therefore, the suit of this case is dismissed, and the litigation cost is assessed against the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.