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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The feature of modern country is recognition of property as fundamental according to enriching society has increased. Still more, the growth of government and citizen activity has made the yardstick of property rights an inadequate measure of the private interests entitled to seek judicial intervention against asserted administrative illegality such as expenditure of finance. The perceived need to protest new classes of private interests has produced a responsive extended expansion of Standing rights.
The Federal Supreme Court created 'injury in fact' of constitutional requirement of article III with the 'legally protected interest' as the criterion of standing. Public action's theory insist that standing is permitted by the court's discretion. The Federal Supreme Court exercises the influential discretion on the adequacy of the requirement of 'injury in fact' and causation, redressability and so forth.
In the landmark Sanders case, the Supreme Court construed statutory review protections as affording Standing to plaintiffs who have no legally protected interest so that they may act as surrogate for those who do. Data Processing case interpreted the Administrative Procedure Act as affording Standing to persons who suffer 'injury in fact' by reason of the challenged agency action. and who are also 'arguability within zone of interests to protected or regulated' under 'a relevant statute.
It has been discussed that to what extent "the notion of 'injury in fact' or 'zone of interest' may be applied to cover the proper scope of Standing to sue in connection with the interpretation of the Taxpayers' cases.
Qui tam is a provision of the Federal Civil False Claims Act that allows a private citizen to file a suit in the name of the US. Government charing fraud by government contractors and other entities who receive or use government funds, and share in any money recovered. In this statutes the standing of the taxpayers' is a question of the right to seek judicial review.
The standing of taxpayers' has been extended is by broadening the notion of legal right to include interests protected by statutes as well as the common law. This expansion was sometimes explicitly amended by the legislature. Even in the absence of such provisions. the courts have sometimes discerned in a statute a legislature intent to afford protection to certain new classes of interests and have afforded a correlative right judicial review to enforce those protections. The statutorily protected interest rationale for Standing has been utilized with increasing frequency and boldness even in the case of statutes that are entirely silent on the right to judicial review. However. extending the principle of surrogateStanding to a case where the governing statute did not contain explicit judicial review provisions.
The author concludes that the problem on Standing of the taxpayers' suit should be solve by enacting "The Special Act for Taxpayers' suit" as one way. And it is necessary to establish tax courts in district level and high court level in Korea in order to protecting suit excessively and strength taxpayers' right protection.
The Federal Supreme Court created 'injury in fact' of constitutional requirement of article III with the 'legally protected interest' as the criterion of standing. Public action's theory insist that standing is permitted by the court's discretion. The Federal Supreme Court exercises the influential discretion on the adequacy of the requirement of 'injury in fact' and causation, redressability and so forth.
In the landmark Sanders case, the Supreme Court construed statutory review protections as affording Standing to plaintiffs who have no legally protected interest so that they may act as surrogate for those who do. Data Processing case interpreted the Administrative Procedure Act as affording Standing to persons who suffer 'injury in fact' by reason of the challenged agency action. and who are also 'arguability within zone of interests to protected or regulated' under 'a relevant statute.
It has been discussed that to what extent "the notion of 'injury in fact' or 'zone of interest' may be applied to cover the proper scope of Standing to sue in connection with the interpretation of the Taxpayers' cases.
Qui tam is a provision of the Federal Civil False Claims Act that allows a private citizen to file a suit in the name of the US. Government charing fraud by government contractors and other entities who receive or use government funds, and share in any money recovered. In this statutes the standing of the taxpayers' is a question of the right to seek judicial review.
The standing of taxpayers' has been extended is by broadening the notion of legal right to include interests protected by statutes as well as the common law. This expansion was sometimes explicitly amended by the legislature. Even in the absence of such provisions. the courts have sometimes discerned in a statute a legislature intent to afford protection to certain new classes of interests and have afforded a correlative right judicial review to enforce those protections. The statutorily protected interest rationale for Standing has been utilized with increasing frequency and boldness even in the case of statutes that are entirely silent on the right to judicial review. However. extending the principle of surrogateStanding to a case where the governing statute did not contain explicit judicial review provisions.
The author concludes that the problem on Standing of the taxpayers' suit should be solve by enacting "The Special Act for Taxpayers' suit" as one way. And it is necessary to establish tax courts in district level and high court level in Korea in order to protecting suit excessively and strength taxpayers' right protection.
목차
Ⅰ. 들어가는 말
Ⅱ. 미국 판례법에서의 Standing법리에 대한 검토
Ⅲ. 납세자소송에서의 Standing법리에 대한 검토
Ⅳ. 국내에서의 납세자소송제기 가능성에 대한 논의
Ⅴ. 맺음말
【Abstract】
참고문헌 (43)
참고문헌 신청
[학술지(정기간행물)] - 강재규 / 2001.4. / “납세자소송” 공법학연구 제3권 제1호 한국비교공법학회 3 (1)
[학술지(정기간행물)] - 김동건 / 2003.11. / “미국에서의 납세자의 원고적격” 공법연구 제32집 제1호 32 (1)
[학술지(정기간행물)] - 김명연 / 2003.2. / “납세자 소송제도에 관한 법적고찰” 토지공법연구 제20집 20
[학술지(정기간행물)] - 김명연 / 1999. / “위법한 재무회계행위에 대한 주민통제 을 중심으로” 11
[학술지(정기간행물)] - 김상겸 / 2004.6. / “외국의 주민소송제도” 한국자치발전연구원 10 (6)
[학술지(정기간행물)] - 김동건 / 2003.11. / “미국에서의 납세자의 원고적격” 공법연구 제32집 제1호 32 (1)
[학술지(정기간행물)] - 김명연 / 2003.2. / “납세자 소송제도에 관한 법적고찰” 토지공법연구 제20집 20
[학술지(정기간행물)] - 김명연 / 1999. / “위법한 재무회계행위에 대한 주민통제 을 중심으로” 11
[학술지(정기간행물)] - 김상겸 / 2004.6. / “외국의 주민소송제도” 한국자치발전연구원 10 (6)
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UCI(KEPA) : I410-ECN-0101-2009-362-015610377