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.

ex officio, we examine the legitimacy of the instant lawsuit.

If an administrative disposition is revoked, such disposition shall lose its validity, no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.

(See Supreme Court Decision 2007Du554 Decided June 12, 2008, etc.). In the instant lawsuit, the Plaintiff sought revocation of the disposition of imposition of capital gains tax as stated in the purport of the claim. According to the records of this case, the Defendant’s revocation ex officio of the said disposition on April 16, 2020, which is pending in the appellate trial.

Thus, the plaintiff's lawsuit of this case seeking the revocation of the above imposition disposition shall be dismissed as it is illegal as there is no benefit of lawsuit.

Therefore, the judgment of the court of first instance is unfair as a result, and the judgment of the court of first instance is revoked and the lawsuit of this case is dismissed, but the total cost of the lawsuit is borne by the defendant in accordance with Article 32 of the Administrative Litigation Act. It is so decided as per