지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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Recently, in a case for return tax request of value added taxes, the Supreme Court has rendered a judgment to recognize that the case is for a party sit as an administrative suit, changing the preexisting position of recognizing the legal relations for private laws and handling the case as a civil suit (Rendered on March 21, 2013, 2011Da95564, the supreme court decision).
The supreme court made a decision in the particular case that litigation on refunded tax amounted should be dealt with ‘party proceeding’ while the litigation for refund of taxes overpaid or erroneous paid should be dealt with ‘civil action.’This article deals with the meaning of the changing position of Supreme Court in the above case, as well as the issues on violation of jurisdiction, calculation of interest and transferring return tax of value added taxes.
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