1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

When an administrative disposition is revoked, such disposition shall lose its validity and shall no longer exist, and a revocation lawsuit against a non-existent administrative disposition shall be unlawful because it has no interest in the lawsuit.

(See Supreme Court Decision 2009Du16879 Decided April 29, 2010, etc.). However, according to the purport of the entire pleadings, the Defendant’s revocation ex officio of the imposition of each gift tax stated in the purport of the claim on August 7, 2015. Thus, the instant lawsuit seeking revocation of each of the above dispositions is subject to non-existent dispositions, and thus, no benefit of lawsuit exists.

Therefore, the lawsuit of this case shall be dismissed, and the costs of lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition.