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(영문) 대법원 2016.04.28 2016두31500
양도소득세경정거부처분취소
Text

The judgment of the court below is reversed.

The judgment of the first instance is revoked, and the lawsuit of this case is dismissed.

All costs of the lawsuit are assessed against the defendant.

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 shall be unlawful as there is no benefit of lawsuit.

(2) On February 4, 2016, after filing the instant final appeal, the Defendant revoked ex officio a disposition rejecting correction of the instant case against the Plaintiff on June 11, 2015 (see, e.g., Supreme Court Decision 2015Du38139, Jun. 11, 2015).

Therefore, the instant lawsuit was illegal as against the disposition that had not been extinguished.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by

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