당사자소송은 공법상 법률관계를 대상으로 하는 행정소송으로 사법상 법률관계를 대상으로 하는 민사소송과 구분된다. 그러나 구체적 사건에서 그 법률관계가 공법상 법률관계인지, 사법상 법률관계인지를 판별하는 것은 이 사건이 당사자소송의 대상인지 민사소송의 대상인지를 결정하는 중요한 문제임에도 불구하고 그 판별이 쉽지 않고, 같은 유형의 사건에 대해 학설과 판례가 입장을 달리하는 경우도 많다. 그런데 최근 대법원은 부가가치세 환급세액청구사건에서 그 동안 이를 사법상 법률관계로 인정하고 민사소송의 대상으로 처리하여 오던 종래의 입장을 바꾸어 행정소송인 당사자소송의 대상으로 인정하는 판결을 내렸다(2013. 3. 21. 선고 2011다95564 전원합의체판결). 그 동안 조세부과처분이 당연무효임을 전제로 이미 납부한 세금을 반환받아야 하거나 개별 세법에서 정한 환급요건이 충족되어 환급세액이 발생한 경우 이를 청구하는 조세과오납금환급청구사건에 대해 대부분의 학설은 이를 공법상 법률관계로 인식하여 당사자소송의 대상이라고 주장하여 왔으나 판례는 이를 사법상 부당이득반환청구로 보고 민사사건으로 처리하여 왔는 바, 금번 판결은 조세환급청구사건에서 그 동안의 판례의 입장을 변경한 것이다. 본 논문에서는 위 판결의 판시 이유와 그 의미를 검토하고 나아가 당사자소송과 민사소송의 관계 및 두 소송의 대상을 구별하는 기준에 대하여 살핀 후, 당사자소송의 대상인지, 민사소송의 대상인지가 문제가 되는 개별 유형의 사건에 관하여서도 검토하였다.

A party suit is an administrative suit for legal relations for public laws, and is differentiated from a civil suit that is for legal relations for private laws. However, although distinguishing whether in a particular case, the legal relations are for public laws or private laws is an important issue to determine whether the case is for a party suit or for a civil suit, it is not easy to make the differentiation, in many cases, the academic theories and case laws have different positions as to the same type of cases. Nevertheless, 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, en banc decision). For a long time, where there is a tax to be returned as the paid taxes should be returned under the premise that the disposition of tax imposition is invalid as a matter of course or the requirements for return as set forth in individual tax laws have been satisfied, with respect to the case for request of return of mistakenly excessive tax payments, most academic theories have argued that cases like this case are recognized as the legal relations for public laws and are subject to a party suit, while the case law has found that it is a request for return of wrongful benefits for private laws and therefore considered it a civil case. However, the judgment rendered this time has changed the preexisting position of the case law. This article has considered the reasons and meaning of findings in the above case, further examined the relations between a party suit and a civil suit and the criteria for differentiating the two suits, and then also analyzed individual cases of different types involving the issue of whether the case is for a party suit or for a civil suit.

A party suit is an administrative suit for legal relations for public laws, and is differentiated from a civil suit that is for legal relations for private laws. However, although distinguishing whether in a particular case, the legal relations are for public laws or private laws is an important issue to determine whether the case is for a party suit or for a civil suit, it is not easy to make the differentiation, in many cases, the academic theories and case laws have different positions as to the same type of cases. Nevertheless, 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, en banc decision). For a long time, where there is a tax to be returned as the paid taxes should be returned under the premise that the disposition of tax imposition is invalid as a matter of course or the requirements for return as set forth in individual tax laws have been satisfied, with respect to the case for request of return of mistakenly excessive tax payments, most academic theories have argued that cases like this case are recognized as the legal relations for public laws and are subject to a party suit, while the case law has found that it is a request for return of wrongful benefits for private laws and therefore considered it a civil case. However, the judgment rendered this time has changed the preexisting position of the case law. This article has considered the reasons and meaning of findings in the above case, further examined the relations between a party suit and a civil suit and the criteria for differentiating the two suits, and then also analyzed individual cases of different types involving the issue of whether the case is for a party suit or for a civil suit.

public law relation, administrative litigation, party proceeding, civil proceeding, administrative Court, public law, litigation for refund of taxes overpaid or erroneous paid. refunded tax amount