租稅 및 負擔金의 納付와 賦課處分의 無效確認을 구할 法律上 利益 - 大法院 2008. 3. 20. 宣告 2007두6342 全員合意體判決을 中心으로 -

The Supreme Court did not permit taxpayers to file confirmation litigation of nullity of taxation disposition after paying tax before this case. Previous Supreme Court decisions are based on the argument that taxpayers should file litigation for refund of tax paid in excess as civil litigation to receive tax refund because it is more direct way than confirmation litigation of nullity of taxation disposition. There are a lot of criticism about these decisions. The Supreme Court changed the position through this case. It made clear that the supplementary nature of confirmation litigation in civil case is not applied to confirmation litigation of nullity of charge disposition which is administrative case. This case is applied to taxation disposition as well as charge disposition because they are similiar. This case conforms to the intent of Administrtive Litigation Procedure Act which regulates confirmation litigation of nullity of taxation disposition as a kind of appeal act. Now taxpayers can file confirmation litigation of nullity of taxation disposition to receive tax refund in addition to civil litigation. Futhermore the government needs to change Administrtive Litigation Procedure Act so that litigation for refund of tax paid in excess is classified into administrative case.