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(영문) 대법원 2015.01.15 2013두15422
양도소득세부과처분취소
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

Judgment ex officio is made.

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.

(See Supreme Court Decision 2004Du5317 Decided September 28, 2006). According to the records, the Defendant may know the fact that the instant disposition was revoked ex officio on March 17, 2014, which was subsequent to the filing of the instant final appeal, after the filing of the instant final appeal. As such, the instant lawsuit sought revocation of the disposition that did not exist, and thus, became unlawful as there was no interest in the lawsuit

Therefore, the judgment of the court below shall be reversed, and this case is sufficient for the Supreme Court to directly render a judgment, and the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided

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