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(영문) 대법원 2017.02.09 2016두59911
증여세부과처분취소
Text

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and all plaintiffs' lawsuits are dismissed.

The total cost of the lawsuit shall be the cost of the lawsuit.

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.

(2) According to the records, the Defendant’s revocation of each of the instant dispositions against the Plaintiffs ex officio pursuant to the purport of the lower judgment after filing an appeal of this case. As such, the Plaintiffs’ lawsuit of this case was already extinguished and seeking revocation of a disposition without any legal interest, and thus, became unlawful as there was no benefit of lawsuit.

Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance shall be revoked, and all plaintiffs' lawsuits shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent

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