logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대법원 2018.06.12 2018두35650
종합소득세부과처분취소
Text

The judgment of the court below is reversed.

The part against the defendant in the judgment of the first instance shall be revoked, and this part of the lawsuit shall be dismissed.

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fact that the disposition against the Defendant regarding the part of the first instance judgment against the Defendant was revoked ex officio in accordance with the purport of the lower judgment.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 is reversed. Since this case is sufficient for the Supreme Court to directly render a judgment, the part against the defendant among the judgment of the court of first instance shall be revoked, and this part of the lawsuit shall be dismissed, and 1/10 of the total costs of the lawsuit shall be borne by the plaintiff and the remainder by the defendant. It is so decided as per Disposition by the assent

arrow