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(영문) 대법원 2018.02.13 2017두68257
양도소득세부과처분취소
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

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 revocation ex officio of the part against the Defendant out of the instant disposition on December 11, 2017, which was subsequent to the filing of the instant final appeal, pursuant to the purport of the lower judgment, on December 11, 2017. As such, the revocation of the said part of the instant lawsuit is unlawful since it seeks revocation of the disposition that was not yet extinguished.

Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for this court to directly render a judgment. Accordingly, the judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed. The total cost of the lawsuit shall be 20% pursuant to Articles 8 and 32 of the Administrative Litigation Act and Article 105 of the Civil Procedure Act, and the remainder shall be borne by the plaintiff, respectively. It is so decided as per

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