1. The part against the defendant among the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed.

1. The reasoning for the acceptance by the court of first instance is the same as that of the judgment of the court of first instance, except for the following “the part which is dismissed or added.” Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. On the 3rd bottom of the judgment of the first instance, the following judgments shall be added to a part to be removed or added:

“2. If an administrative disposition is revoked as to the claim for revocation of the ex officio of the instant lawsuit, the disposition becomes null and void, and no longer exists. A revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). Meanwhile, in an administrative litigation, the benefit of lawsuit must continue at the time of the closure of argument at a fact-finding court as well as at the appellate court as well as at the time of the final appeal, and if there is no benefit of lawsuit during the period of the final appeal, which becomes an unlawful lawsuit and becomes a ground for ex officio dismissal, the lawsuit seeking revocation of the disposition shall be dismissed. On the basis of ex officio review, if it is recognized that the disposition becomes null and void before the date of final appeal after the date of the closing of argument, the lawsuit seeking revocation of the said disposition shall be dismissed. The Defendant’s ex officio review on August 1, 2019, exceeding KRW 135,927,975 (including additional taxes).

) Since the revocation of the ex officio revocation is recognized, the claim for revocation of the ex officio revocation of the instant case is seeking the revocation of a disposition that has not already ceased to have its effect and is unlawful as there is no benefit to the lawsuit. The number of six (6) items from the third bottom of the judgment of first instance to “3.”

From the 6th bottom of the judgment of the first instance to paragraph 8, the following judgments are added to the assertion that the plaintiff emphasizes in this court:

【D) The Plaintiff transferred land when considering the legislative intent of the instant implementation rule, the subsidies for direct payments for business transfer are transferred in the court.