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) In light of the above legal principles, the Defendant’s revocation of the disposition of capital gains tax stated in the purport of the Plaintiff’s claim that the Plaintiff seeks revocation during the proceeding of a lawsuit is apparent by the purport of the entry of evidence No. 2 and the entire pleadings. As such, the Plaintiff’s revocation of the disposition of capital gains tax stated in the purport of the Plaintiff’s claim that the Plaintiff seeks revocation is obviously apparent by the purport of the entry of evidence No. 2 and the entire pleadings.

Therefore, the lawsuit of this case shall be dismissed, and the litigation cost shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act.