1. Of the judgment of the first instance court, the part concerning the imposition of value-added tax for the first and second period of 2012 shall be revoked, and such revocation shall be made.

1. After remanding the case, the Plaintiff filed the instant lawsuit seeking revocation of the instant disposition and recommendation for revised return on July 14, 2015. However, on April 20, 2016, the court of first instance rendered a judgment dismissing the Plaintiff’s request for revocation of the instant disposition, and dismissed the Plaintiff’s appeal on October 19, 2016.

Accordingly, the Plaintiff appealed. On April 13, 2017, the Supreme Court reversed and remanded the part on the instant disposition, and dismissed the Plaintiff’s appeal on the claim for revocation of the recommendation for revised declaration.

Therefore, since the appeal of the Supreme Court became final and conclusive by the judgment of the Supreme Court, the appeal of the case is limited to the claim for cancellation of the disposition of this case which was destroyed and remanded after the remand.

2. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance, and thus, they are cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

3. Since the defendant's judgment on the defendant's defense prior to the merits was revoked in all of the disposition of this case after the judgment of remanding, the claim for revocation of the disposition of this case is unlawful.

According to the evidence Nos. 3-1 and 2-2, it is recognized that the Defendant revoked the instant disposition ex officio in accordance with the purport of the judgment remanded after the judgment of remanding the case. Thus, the lawsuit seeking revocation of the instant disposition is already extinguished and the lawsuit seeking revocation of the disposition without any legal interest.

Therefore, the defendant's defense is justified.

4. Thus, the lawsuit for revocation of the disposition of this case shall be dismissed in an unlawful manner, and the judgment of the court of first instance shall be dismissed in a different manner, and thus, the judgment of the court of first instance is unfair.