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(영문) 대법원 2015.05.14 2015두35956
양도소득세부과처분취소
Text

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.

Reasons

According to the records, the defendant can be found to have voluntarily revoked the instant disposition on January 30, 2015, which was after the appeal. Accordingly, the plaintiff's lawsuit of this case was illegal as to the disposition that had not been extinguished.

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

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