1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. From November 5, 1999 to December 31, 2001, the Plaintiff served as the representative of the garment manufacturing chain Co., Ltd. B (hereinafter “B”).

B. The defendant, around September 2007, notified B of the correction of corporate tax for the business year of 2000 to B, and disposed of the amount equivalent to B's bonus as a representative, on the ground that B made a processed purchase during the business year of 2000.

C. On February 11, 2009, the Defendant rendered a decision to collect (including additional tax) global income tax of KRW 33,851,020 (including additional tax) from the Plaintiff for the year 2000.

(hereinafter “Disposition in this case”). / [Grounds for recognition] The fact that there is no dispute, entry of evidence Nos. 1, 2, and 8, and the purport of the whole pleadings.

2. If an administrative disposition is revoked as to the lawfulness of the instant lawsuit, 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 2009Du16879 Decided April 29, 2010, etc.). Since the Defendant revoked the instant disposition ex officio on May 9, 2019, the instant lawsuit seeking revocation of the instant disposition is subject to an administrative disposition no longer exists, and thus, is unlawful as there is no legal interest in the lawsuit.

3. The instant lawsuit is dismissed, and the costs of the lawsuit are assessed against the Defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.