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(영문) 대법원 2016.09.08 2016두40115
제2차납세의무자지정처분등 취소
Text

The judgment of the court below is reversed.

The part against the defendant among the judgment of the first instance is revoked, and all of the plaintiffs' lawsuits are filed.

Reasons

The grounds of appeal are examined.

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) According to the records, the Defendant, after filing the instant final appeal, knew the fact that the disposition against the Defendant regarding the part of the first instance judgment against the Defendant was revoked ex officio in accordance with the purport of the lower judgment. As such, among the instant lawsuit, seeking revocation of a disposition that had not been extinguished and thus, became illegal as there was no benefit of lawsuit.

Therefore, the judgment of the court below shall be reversed, and since this court is sufficient to render a direct judgment, the part against the defendant among the judgment of the court of first instance shall be revoked, and this part of the lawsuit against the defendant shall be dismissed, and the part pertaining to the participation in the lawsuit among the total costs shall be borne by the defendant, and the remainder shall be borne by the defendant respectively. It is so decided as per Disposition by

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