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(영문) 대법원 2015.11.12 2015두47560
부가가치세부과처분 취소
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

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’s decision to correct the reduction of the part against the Defendant in the instant disposition on June 11, 2015, which was subsequent to the filing of the instant final appeal, pursuant to the purport of the lower judgment on August 28, 2014, can be seen as having been rendered ex officio revocation of the part against the Defendant in the instant disposition. As such, the part in the instant lawsuit regarding which the said revocation was revoked as mentioned above is related to a disposition with no extinction, and thus, became unlawful as there was no benefit of lawsuit.

Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for the Supreme 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 3/4 of the total costs of the lawsuit shall be borne by the plaintiff, and the remainder shall be borne by the defendant, as

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