불복절차 진행 중의 과세처분 취소와 재처분금지― 대상판결 : 대법원 2010. 9. 30. 선고 2009두1020 판결 ―

Abstract

The decision of Supreme Court which is a subject in this paper reconfirms the legal principle in the decisions such as Supreme Court 77Nu266, which requires the tax authority, once it admits the claim for dissatisfaction on its initial tax assessment, not to revoke the admission then repeat its previous tax assessment without any special cause. Previously there has been controversial about the intent of the legal principle. There has been a view that Supreme court has conceded Bestandskraft(non-variability or legal validity) in adjudication as a matter of limitation on cancellation and revocation in administrative action, while another view that Supreme Court has applied the binding effect of adjudication which is prescribed in Administrative Appeals Act or Framework Act on National Tax to the adjudication of admission. In respect of the previous decisions and discussions about the effect of administrative action and the binding effect of adjudication, the legal principle in the decisions such as a subject in this paper may be understood to admit the binding effect of adjudication or some effect comparable.