Review of means of appeal by tax authorities against ruling recognition of Tax Tribunal

The Supreme Court believes that a tax office cannot file a revocation suit in response to the Tax Tribunal's ruling recognition. However, this raises the problem that even if there is a defect in the ruling recognition of the Tax Tribunal, there is no opportunity to correct it, infringes on the Supreme Court's final decision authority on statutory interpretation, and may damage the nature of the administrative appeal as a procedure prior. Therefore, it is necessary to review the means of appeal by the tax office against the ruling recognition of the Tax Tribunal. First, the scope of the binding force of ruling recognizing must be limited. The tax office's disapproval effect is not derived directly from binding force. Therefore, the scope of the binding force should be limited to the obligation to prohibit repetition and the obligation to restore the original state, so that a revocation suit can be filed in court on the grounds of the illegality of ruling recognition. Next, the standing to sue of the appeals suit to the administrative agency must be acknowledged. Since the tax office is only an administrative agency and not a 'person' with legal interest, in principle the standing to sue to file an appeals suit is denied. However, according to recent Supreme Court precedent, it is ruled that standing to sue can be recognized as an exception if three conditions are met: administrative disposition exists, an agency suit cannot be filed, and an adjudication on competence dispute cannot be raised. Therefore, it is necessary to actively utilize the attitude of these precedents. Meanwhile, since it is desirable to resolve legal disputes between these organizations through an agency suit, it is necessary to have provisions in the Framework Act on National Taxes or the Framework Act on Local Taxes that allow for exceptional cases to be filed by tax authorities. However, lawsuits should be allowed only in cases where there is a clear violation of the law or when taxation over a certain amount has been cancelled. In addition, a further administrative appeal system should be introduced so that it is possible to request a retrial on the ruling recognition of the Tax Tribunal. To this end, a stage structuring of the administrative appeal system is necessary, and an organization responsible for further appeals must be established internally, taking into account the high level of expertise of the Tax Tribunal.