租稅還給金 充當通知의 處分性에 관한 硏究

Abstract

If there is any amount paid in error or tax amount to be repaid under the tax law (in a case where there is any amount of tax to be deducted from the amount to be repaid under the tax law, the remaining amount after deducting it), of the amount that a taxpayer has paid as a national tax, additional dues, disposition fee for arrears, the Collector of the Tax Office shall immediately determine such excess amount paid in error or tax amount to be repaid as a repayment of national tax. The amount of national tax repayment, which remains after appropriating, shall be repaid to the taxpayer within 30 days from the date when the repayment of national tax is determined. However the error of appropriation occurs, if there is no tax arrears or miscalculation of refund tax, or the order of appropriation, or the notice of appropriation. A tax payer can appeal the misappropriation to the civil court or the administrative court. To appeal the cancellation or the affirmation of the nullity of the appropriation to the administrative court, it is necessary that the appropriation is one of the administrative disposal as a administrative action. The Supreme Court has denied that the appropriation is the administrative disposal. In other hand the Tax Tribunal has admitted the administrative disposal of the appropriation. In the Japan each court made a different judgment, but recently the Nation’s Top Court admitted the administrative disposal of the appropriation. In conclusion it is reasonable to admit the administrative disposal of the appropriation. Because the taxpayer's right is limited by the appropriation, and the collector of office has the duty to appropriate when it meets requirements.