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(영문) 대법원 2017.04.28 2016두57199
증여세등부과처분취소
Text

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and all plaintiffs' lawsuits are dismissed.

The total cost of the lawsuit shall be the cost of the lawsuit.

Reasons

Judgment ex officio is made.

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 of the instant disposition against the Plaintiffs on April 26, 2017, which was pending in the final appeal on April 29, 2010 (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). As such, the Defendant’s claim for revocation of a disposition that had not already been extinguished and became unlawful as there was no benefit

Therefore, the judgment of the court below is reversed. Since this case is sufficient for the court to directly judge this case, the judgment of the court of first instance shall be revoked, and all plaintiffs' lawsuits shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant under Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by the assent

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