재조사결정에 관한 연구-대판 2010.6.25. 선고, 2007두12514 전원합의체판결을 중심으로-

Abstract

The tax remedy system in Korea goes forward to two directions：one is the administrative remedy system and the other is the judicial remedy system. The administrative remedy system also gets through three processes：the Pre-Taxation Review, Objection, the Request for examination, and the Request for adjudgment. In the administrative remedy system, Each decision shall be one of those five types：rejection, dismissal, cancellation, correction of the disposition, and the necessary disposition as Framework Act on National Taxes. The Re-audit decision comes out from those situations：First, the relevance of facts in the event are unclear or it does not find full evidences to resolve. Second, even though a taxpayer’s claim is resonable, it does not satisfy the legal period option. A Re-audit decision makes the National Tax Service to reinvestigate the problematic events and to impose proper tax on the taxpayer involved. The Re-audit decision has no statutory basis in Framework Act on National Taxes. we treat the Re-audit decision as a kind of tax tribunal decision from judicial customs. It causes controversies about the Re-audit decision, such as a legal nature of the Re-audit decision, the legal effect of the Re-audit decision, the determination to the starting points for bringing a litigation, the legal relationship between originally-determined assessment and reassessment, the prohibition of disadvantageous modification, etc. This thesis contains multiple descriptions of necessity and features of the Re-audit decision for now. First, it examines academic views of the Re-audit decision and precedents about legal character and effect of the Re-audit decision in great detail. Second, it reviews the legal problem on determining the starting point for bringing a litigation, Third, it examines the significance and problems of caused by Supreme Court Decision (2007Du12514 delivered on June 25, 2010). Finally, it proposes a legal resolution of a remedy for violation of private right.