Whether it is an administrative litigation to seek confirmation of the relationship of rights to receive additional charges in addition to the amount paid (negative)

In the lawsuit of revocation of the disposition imposing customs duties, seeking confirmation of the legal relationship that the person who won the lawsuit is liable to pay the above amount by adding the provisions of Article 52 of the Framework Act on National Taxes and Article 30 of the Enforcement Decree of the same Act to the amount paid in addition to the amount paid by the person who won the lawsuit against the administrative agency that received the above disposition of imposition of customs duties should be filed as a civil lawsuit,

Article 52 of the Framework Act on National Taxes, Article 30 of the Enforcement Decree of the Framework Act on National Taxes, Article 1 of the Administrative Litigation

Attorney Lee Dong-young et al., Counsel for the plaintiff-appellant-appellee

Head of Busan Customs Office and 1 other

Daegu High Court Decision 82 Gu4 delivered on June 15, 1982

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The grounds of appeal are examined.

According to the reasoning of the judgment of the court below, when the plaintiffs' winning judgment became final and conclusive in the lawsuit against the defendants, the defendants dismissed the plaintiff's winning judgment on October 22, 1981 on the ground that the plaintiff's winning judgment did not refund only the amount paid when the plaintiffs refund the additional dues paid to the plaintiffs, and did not pay the additional dues according to the rate of two preceding days from the day following the day when Article 52 of the Framework Act on National Taxes and Article 30 of the Enforcement Decree of the same Act was applied by analogy to the day before the day when the refund was made, although there was a duty to pay the additional dues according to the rate of two preceding days from the day after the day when the above additional dues were applied by analogy, the claim of this case should be filed in civil procedure

In light of the records, the above measures of the court below are just and there is no error of law as to the theory of lawsuit.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)