착오납부·이중납부로 인한 국세환급청구권에 관한 연구 - 대법원 1989.6.15. 선고 88누6436 전원합의체판결 등 관련 판례와입법변천사항의 비교분석을 중심으로-

National Tax Refunds are enacted under The Basic Law for National Taxes article 51in Korea. On the Tax authorities’s refusal disposition to a taxpayer’s refund claim the Supreme court’s Full Bench decides the majority opinion that provisions on national tax refund decision are only procedures for the refund of the tax authorities as internally office processing procedures on determined national tax refunds confirmed by taxpayer’s claims and It is not finally confirmed that the refund claim pursuant to the provisions of national tax refunds, so national tax refund decision or refund denial decision on the application are not affecting the concrete and direct disposal of refund claims with the taxpayer. the taxpayer should be obtained through payment of refunds in accordance with the civil law of unjust enrichment jurisprudence in civil proceedings. The Basic Law for National Taxes the first clause latter part of article 51 amended 12/30/2003law No. 7008 creates refund claims arise from over payment by mistake or duplication comply as prescribed by the presidential decree. the presidential decree third clause of article 33 stipulates that “Who you want to claim a refund under article 51 of the Act, the first clause latter part shall submit to the competent tax office refund application form prescribed by the ordinance of the Ministry of Strategy and Finance.” Summary by these Enforcement Decree of the Basic Law for National Taxes and regulations apply for the right to reimbursement for the payment due to a mistake and paid a dual taxpayers overpaid newly legal guarantees. As a tax authority have a legal obligation to be reimbursed, depending on the taxpayer’s legitimate refund application. in case denying the application, and reached the conclusion that taxpayer can appeal to file a lawsuit against the tax authorities refuse disposal. Therefore, the new Supreme Court interpretation of the existing Supreme Court precedent should be needed. and then quickly․convenient for the taxpayer’s tax law infringement remedies diversify. in case refusal disposition occurs on taxpayer’s refund claim arise from over payment by mistake or duplication the legal basis established must be rapid, convenient relief in order to make a full recovery by administrative procedures depending on the taxpayer’s intention.