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(영문) 대법원 2020.01.30 2019두54283
법인세부과처분취소
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.

(See Supreme Court Decision 2012Du18202 Decided December 13, 2012, etc.). According to the records, the Defendant, following the instant final appeal, can be found to have revoked ex officio the disposition against the Defendant regarding the part of the judgment of the first instance among the judgment of the lower court in accordance with the purport of the lower judgment.

Therefore, regarding the part of the instant lawsuit, which was revoked as above, was already extinguished and sought for the revocation of an unexploited disposition, and became illegal as there was no interest in the lawsuit.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 judge.

The part against the defendant in the judgment of the court of first instance is revoked, and this part of the lawsuit is dismissed, and 25% of the total costs of the lawsuit is to be borne by the plaintiff and the remainder is to be borne by the defendant. It is so decided as per Disposition by the assent

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