지방세법상 재산세 행정소송의 현황과 쟁점

지방세법상 부동산 재산세 행정소송의 현황과 쟁점을 분석한다.

Administrative litigation related to real property tax in the Local tax act has recently been on the rise. Among them, the proportion of cases in which the plaintiff won is significant, suggesting that this is an area that not only requires intensive judicial review but also requires the allocation of significant judicial resources. In administrative litigation related to real property tax, recent precedents seem to relatively emphasize the specificity of public law relationships, legal stability and administrative effectiveness.

A case on the ‘Supreme Court 2018DU50147 Decision’ also emphasized the effectiveness and legal stability of taxation administration by sentencing that the illegality of the officially announced price of reference land could not be claimed in a lawsuit to cancel the real property tax imposition. This trend is basically justifiable. However, it is not appropriate for precedents to be passive in judicial review of the standard market price that exceeds the market price.

In accordance with the constitutional request to guarantee property rights, the intensity of judicial review should be increased, and in principle, if the standard market price exceeds the appropriate range of the market price, it should be considered illegal. Lastly, it is necessary to keep in mind that even if tax requirements such as tax rates are clearly defined according to principle of no taxation without law in the Constitution, violating the people's property rights by violating the Principle of Proportionality is not constitutionally tolerated.

Therefore, when interpreting the law, we must consider once more the circumstances of the times and the constitutional request for property rights protection.