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.

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 an appeal of this case, revoked ex officio a disposition regarding the part exceeding the amount of the justifiable tax claimed by the Plaintiff among the instant disposition in accordance with the purport of the lower judgment. As such, the instant lawsuit had already been extinguished, thereby seeking revocation of a disposition that does not exist any longer, and became unlawful as there was no interest in the lawsuit.

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