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(영문) 대법원 2016.06.10 2016두278
법인세부과처분취소
Text

The judgment below

The part against the defendant is reversed, and the judgment of the first instance on this part is revoked, and this part of the lawsuit is brought.

Reasons

According to the records, the defendant revoked part of the disposition in this case on September 18, 2015, and the part against the court below was also revoked ex officio on March 7, 2016. Thus, the part against the defendant in this case among the lawsuit in this case against the defendant in this case was not extinguished and thus, it was unlawful.

Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for this court to directly judge this part of the judgment of the court below. The judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.

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