재조사결정은 납세자가 위법한 과세처분에 대하여 이의신청․심사청구․심판청구 등의 불복을 제기하는 경우에 국세청장, 조세심판원 등 재결청에서 내리는 결정의 한 유형으로 납세자의 청구에 대하여 이유가 있다고 인정하지만 납세자의 청구를 전부 인용하거나 과세처분을 취소하는 것이 아니라, 처분청에게 특정사항을 재조사하라는 결정이다. 하지만 재조사결정은 실무상 관행으로 인정되는 결정유형이며 법적인 근거가 없어 재조사결정의 성격과 효력, 제소기간의 기산점, 후속처분인 재조사처분과의 관계, 불이익변경금지원칙의 적용 여부 등에서 논란이 있다. 본 연구는 먼저 재조사결정의 필요성과 특징에 대하여 살펴보면서 재조사결정의 유용성과 문제점에 대하여 기술하였다. 그 다음으로 재조사결정의 법적 성격, 효력, 제소기간의 기산점에 대한 기존의 판례와 학설들을 종합․정리하였고 재조사결정에 대한 대판 2010.6.25. 선고, 2007두12514 전원합의체판결의 내용에 대하여 살펴보고 전원합의체판결의 의미 및 문제점 그리고 적용범위에 대하여 고찰하였다. 또한 전원합의체판결에서 판시되지 않은 재조사결정과 재조사에 따른 후속처분인 재조사처분의 불복방법에 대하여 기존의 판례와 조세심판원의 심결례를 중심으로 검토하여 보았다. 마지막으로 국민의 권리구제기능과 행정의 자기통제기능을 조화시킬 수 있는 재조사결정의 운영방법을 제시하였다.

The tax remedy system in Korea goes forward to two directions：one is the administrative remedy system and the other is the judicial remedy system. The administrative remedy system also gets through three processes：the Pre-Taxation Review, Objection, the Request for examination, and the Request for adjudgment. In the administrative remedy system, Each decision shall be one of those five types：rejection, dismissal, cancellation, correction of the disposition, and the necessary disposition as Framework Act on National Taxes. The Re-audit decision comes out from those situations：First, the relevance of facts in the event are unclear or it does not find full evidences to resolve. Second, even though a taxpayer’s claim is resonable, it does not satisfy the legal period option. A Re-audit decision makes the National Tax Service to reinvestigate the problematic events and to impose proper tax on the taxpayer involved. The Re-audit decision has no statutory basis in Framework Act on National Taxes. we treat the Re-audit decision as a kind of tax tribunal decision from judicial customs. It causes controversies about the Re-audit decision, such as a legal nature of the Re-audit decision, the legal effect of the Re-audit decision, the determination to the starting points for bringing a litigation, the legal relationship between originally-determined assessment and reassessment, the prohibition of disadvantageous modification, etc. This thesis contains multiple descriptions of necessity and features of the Re-audit decision for now. First, it examines academic views of the Re-audit decision and precedents about legal character and effect of the Re-audit decision in great detail. Second, it reviews the legal problem on determining the starting point for bringing a litigation, Third, it examines the significance and problems of caused by Supreme Court Decision (2007Du12514 delivered on June 25, 2010). Finally, it proposes a legal resolution of a remedy for violation of private right.

The tax remedy system in Korea goes forward to two directions：one is the administrative remedy system and the other is the judicial remedy system. The administrative remedy system also gets through three processes：the Pre-Taxation Review, Objection, the Request for examination, and the Request for adjudgment. In the administrative remedy system, Each decision shall be one of those five types：rejection, dismissal, cancellation, correction of the disposition, and the necessary disposition as Framework Act on National Taxes. The Re-audit decision comes out from those situations：First, the relevance of facts in the event are unclear or it does not find full evidences to resolve. Second, even though a taxpayer’s claim is resonable, it does not satisfy the legal period option. A Re-audit decision makes the National Tax Service to reinvestigate the problematic events and to impose proper tax on the taxpayer involved. The Re-audit decision has no statutory basis in Framework Act on National Taxes. we treat the Re-audit decision as a kind of tax tribunal decision from judicial customs. It causes controversies about the Re-audit decision, such as a legal nature of the Re-audit decision, the legal effect of the Re-audit decision, the determination to the starting points for bringing a litigation, the legal relationship between originally-determined assessment and reassessment, the prohibition of disadvantageous modification, etc. This thesis contains multiple descriptions of necessity and features of the Re-audit decision for now. First, it examines academic views of the Re-audit decision and precedents about legal character and effect of the Re-audit decision in great detail. Second, it reviews the legal problem on determining the starting point for bringing a litigation, Third, it examines the significance and problems of caused by Supreme Court Decision (2007Du12514 delivered on June 25, 2010). Finally, it proposes a legal resolution of a remedy for violation of private right.

Re-audit Decision, Prohibition of Disadvantageous Modification, Reassessment to Increase Tax Amount, Reassessment to Decrease Tax Amount, Starting Point Problem for Bringing a Litigation