당초 신고에 대한 경정청구 거부처분 취소소송에서 불복기간이 경과한 증액경정처분의 위법사유 주장 가능 여부

The Supreme Court ruled that even if the period for objection to the increased correction disposition in the proviso to Article 45-2(1) of the Framework Act on National Taxes has elapsed, if the period of request for correction of the tax base and tax amount for the original tax return remains, the reason for the violation of the increased correction disposition that has exceeded the period of objection may be claimed in the lawsuit to cancel the rejection of the correction request for the original tax return, but it was determined that the cancellation could only be sought within the limits of the tax base and amount of tax originally reported. This means that taxpayers can assert and dispute all illegal reasons regardless of whether the period for objection to the original tax return or increased correction disposition has elapsed, and it is significant in that it broadens the scope of rights relief while substantially guaranteeing the taxpayer’s right to request correction. However, the proviso to Article 45-2(1) of the Framework Act on National Taxes explicitly stipulates the period of objection to the increase correction disposition. If the taxpayer has passed the period of objection, the need for legal relief can be seen as relatively low. And the interpretation of the above regulations needs to take into account the prompt determination of tax legal relations, the public interest of legal stability, and if it is possible to claim the reason for the violation of the increase in correction disposition that has exceeded the period of objection in the original tax return, it is the same as acknowledging the right to request correction again for the increased correction disposition, so it can be seen as going against the wording of the law. Therefore, the subject judgment is open to criticism in terms of consistency with the basic position of the Supreme Court on the relationship between the original tax return (or initial disposition) and the increased correction disposition, and in terms of the interpretation of Article 45-2(1) of the Framework Act on National Taxes. Therefore, this paper examined the subject judgment from a critical point of view based on the relationship between the original tax return and the increased correction disposition and the interpretation of Article 45-2(1) of the Framework Act on National Taxes. The conclusion of the subject judgment is valid in terms of the protection of taxpayers' rights and the need for relief of rights. However, for the limitations of the interpretation of the legal text, it is necessary to supplement and resolve the possibility or scope of claiming the reason for the violation of the increased correction disposition that has exceeded the period of objection.