조세환급금청구의 소송형태에 따른 문제점 고찰－대법원 2013. 3. 21. 선고, 2011다95564 전원합의체 판결 평석－

Recently, in a case for return tax request of value added taxes, the Supreme Court has rendered a judgment to recognize that the case is for a party sit as an administrative suit, changing the preexisting position of recognizing the legal relations for private laws and handling the case as a civil suit (Rendered on March 21, 2013, 2011Da95564, the supreme court decision). The supreme court made a decision in the particular case that litigation on refunded tax amounted should be dealt with ‘party proceeding’ while the litigation for refund of taxes overpaid or erroneous paid should be dealt with ‘civil action.’This article deals with the meaning of the changing position of Supreme Court in the above case, as well as the issues on violation of jurisdiction, calculation of interest and transferring return tax of value added taxes.