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(영문) 광주지방법원 2017.12.14 2016구합10312
부가가치세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against 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 According to the purport of the entire pleadings, the Defendant may recognize the fact that the instant disposition was revoked ex officio on December 11, 2017.

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.

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

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