경정청구와 환급청구의 관계 - 부과과세방식의 세금에 대한 불복방법의 측면에서 -

Imposition tax, which requires a cooperation of taxpayer, such as reporting standard of assessment, is subject to reassessment claim, but it is difficult to extend the scope of the claims to imposition tax in general. This is because property tax could not be interpreted as a tax that requires reporting of standard of assessment. The late reassessment claim is introduced to widen the rights of taxpayers, but there are limits on filing. When court rules differently from the Customs Office on the same legal issue, that ruling of court is not considered a requirement of filing reassessment claim. If so, imposition tax not requiring a cooperation of taxpayer is not subject to reassessment claim. Due to this disparity, taxpayers have begun to file tax refund claim. Because the tax refund claim is used as an alternative means of reassessment claim, it is necessary to see tax refund claim as transformed remedies. And in order to put taxpay in equal footing with tax authorities, the refusal of a claim on tax refund should be recognized as an administrative order. Furthermore, the system on tax refund claim should be supplemented in the scope of procedure and substance. Regardless of whether the tax is reported or imposed, the rules and regulation should be improved to force the authorities to refund tax to taxpayer for void taxation even when taxpayer did not request for a refund. If the meaning of the statute is clearly revealed through the final judgment of the Supreme Court, then it is expected that the administrative order different from the meaning of the Supreme Court ruling has the serious and obvious defect. The payment of taxpayer in accordance with such administrative order is a mistaken payment and, of course, is subject to a tax refund claim, the tax authority is required to proceed with the return procedure whether or not the taxpayers actually exercised the right to claim the refund. On the other hand, when additional investigation is necessary to find out the illegality of a administrative order, it is necessary to give tax authority discretion with respect to refund decision.