본문 바로가기
탑 메뉴 바로가기
주 메뉴 바로가기
하단 바로가기

내용보기

행정소송법상의 [처분]개념의 재정립 및 조세법상의 [확인적 부과처분]의 문제 = Reconstruction of the Concept of Administrative Decision on Administrative Law and Analysis of the Affirmative Levying Action on Tax Law

자료유형: 기사

ISSN: 12269387

서명/저자: 행정소송법상의 [처분]개념의 재정립 및 조세법상의 [확인적 부과처분]의 문제 = Reconstruction of the Concept of Administrative Decision on Administrative Law and Analysis of the Affirmative Levying Action on Tax Law / 김동건

발행사항: 서울 : 용인송담대학, 1999.

형태사항: pp. 249-266

초록/해제: 요약 :In modern nations, it is very important to protect their people from the infringement of the administrative acts. In Korea, there is special procedure to remedy this infringement, which is called as "the administrative (suit) procedure." Only the administrative decision can be the subjects of this procedure. The concept is not identical to that of the agency acts. It is very important to define the concept of 'administrative decision' because only the infringement by the administrative decision can be remedied in this procedure. Therefore, the researcher reviews the concept defined by other fellows, which will help reconstruct this concept in order to expand the realm of the remedy of the people who are injured or adversely affected from the acts of administrative agency. The affirmative levying act on tax law is also analyzed in the light of that concept.