所得金額變動通知와 瑕疵의 承繼, 判例變更에 따른 信賴性保護問題

Abstract

In regard to the administrative disposition of the notification of the change on income amount depending on the income disposition which has been the subject of discussion, the Supreme Court of Korea has sentenced unanimous decision recently to change its denial position on the administrative disposition of notification of change on income amount depending on the income disposition(sentenced on April 20th 2006 by Supreme Court, 2002Du1878, unanimous decision). After the changes on judicial precedents of Supreme Courts has become effective, anyone willing to argue about the existence and scope of tax withholding must argue at the Appeal Litigation for the notification of the change on income amount; unless the notification of the change on income amount is invalid without necessity of trial, appeal litigation for the disposition of tax collection can only deal with the intrinsic vice of the disposition of tax collection while the illegality about the existence and scope of tax withholding can't be dealt as independent grounds for disobedience. The plaintiff received the notification of the change on income amount after the change on judicial precedents of Supreme Courts thus the plaintiff can't argue about the effect of this administrative act because the plaintiff did not argue even though the plaintiff had chance to disobey the notification of the change on income amount. Therefore, there is no need for exceptional protection in accordance to the change of precedents. I support the decision in this case which sentenced that existence and scope of tax withholding in regard to notification of change on income amount must be dealt with the notification of change on income amount and that the disposition of tax collection in this case is not illegal because the plaintiff did not make any argument about the inherent vice of the disposition of tax collection unless the notification of the change on income amount is invalid without necessity of trial.