@article{ART001373170},
author={전현철},
title={The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition},
journal={DONG-A LAW REVIEW},
issn={1225-3405},
year={2009},
number={44},
pages={79-108}
TY - JOUR
AU - 전현철
TI - The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition
JO - DONG-A LAW REVIEW
PY - 2009
VL - null
IS - 44
PB - The Institute for Legal Studies Dong-A University
SP - 79
EP - 108
SN - 1225-3405
AB - The Administrative Litigation Act provides only that a person having legal interests to seek the confirmation of effectiveness or ineffectiveness of a disposition has standing to institute confirmation litigation of nullity in Article 35, but does not provide about the supplementary nature of confirmation litigation of nullity.
The problem on the legal interest of confirmation litigation of nullity of administrative disposition is whether the supplementary nature of confirmation litigation of nullity in civil case should be considered or not. If the supplementary nature of confirmation litigation should be considered, it dosen't permit taxpayers to institute confirmation litigation of nullity of taxation disposition after paying tax. Because civil litigation for refund of tax paid in excess is more direct remedy as compared with confirmation litigation of nullity of taxation disposition. But if the supplementary nature of confirmation litigation should not be considered, it permits taxpayers to institute confirmation litigation of nullity of taxation disposition regardless of the existence of a direct remedy such as civil litigation for refund of tax paid in excess.
Previously the Supreme Court did not permit taxpayers to institute confirmation litigation of nullity of taxation disposition after paying tax. Because civil litigation for refund of tax paid in excess is more direct remedy as litigation to receive tax. But, Recently the Supreme Court have changed the position that the supplementary nature of confirmation litigation of nullity in civil case is not applied to confirmation litigation of nullity of administrative disposition.
In conclusion, it is resonable that the supplementary nature of confirmation litigation of nullity in civil case is not applied to confirmation litigation of nullity of administrative disposition from the aspect of strengthening of remedies for rights, economics legal action, and the difference between administrative litigation and civil litigation. So, taxpayers can institute confirmation litigation of nullity of taxation disposition to receive tax refund in addition to civil litigation.
KW - Confirmation Litigation of Nullity;Legal Interest of Confirmation Litigation;Supplementary Nature of Confirmation Litigation;Taxation Disposition
DO -
UR -
ER -
전현철. (2009). The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition. DONG-A LAW REVIEW, 44, 79-108.
전현철. 2009, "The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition", DONG-A LAW REVIEW, no.44, pp.79-108.
전현철 "The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition" DONG-A LAW REVIEW 44 pp.79-108 (2009) : 79.
전현철. The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition. 2009; 44 : 79-108.
전현철. "The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition" DONG-A LAW REVIEW no.44(2009) : 79-108.
전현철. The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition. DONG-A LAW REVIEW, 44, 79-108.
전현철. The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition. DONG-A LAW REVIEW. 2009; 44 79-108.
전현철. The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition. 2009; 44 : 79-108.
전현철. "The Legal Interest of Confirmation Litigation of Nullity of Taxation Disposition" DONG-A LAW REVIEW no.44(2009) : 79-108.
