이 건 심판청구가 적법한지 여부

1. 처분개요가. 처분청은 2014.3.12. 체납자 A 소유의 경기도 광명시 소하일로52번길 OOO 소재 토지 263.5㎡ 및 미등기건물 52.7㎡(이하 “쟁점부동산”이라 한다)를 압류하여 2015.7.1. 한국자산관리공사에 공매를 의뢰하였고, 한국자산관리공사는 2015.11.23. 쟁점부동산의 매각을 결정한 후 2015.12.23. 그 매각대금의 배분을 종결하였다.

나. 청구인은 쟁점부동산의 일부분을 임차한 자로, 처분청의 쟁점부동산 압류 및 공매 등에 따라 청구인의 임차보증금을 회수하지 못하였으므로 그 공매 등의 집행이 부당하다는 취지로 2015.12.14. 중앙행정심판위원회에 공매처분의 취소를 구하는 행정심판을 제기하였고, 중앙행정심판위원회는 2016.3.3. 그 청구가 「국세기본법」에 따른 심판청구에 해당하는 것으로 보아 우리 원으로 이관하였으며, 우리 원은 청구인이 쟁점부동산의 공매처분에 관한 직접 당사자 또는 이에 대한 이해관계인에 해당하지 아니하므로, 청구인의 위 심판청구는 당사자 적격이 없는 자가 제기한 부적법한 청구로 보아 이를 각하하였다(조심 2016중975, 2016.4.14.).다.

청구인은 같은 취지로 2018.7.30. 및 2021.6.5. 등 아래 ＜표＞와 같이 재차 심판청구를 제기하였으나, 우리 원은 당사자 적격이 없는 자가 제기한 청구 또는 동일 건에 대한 중복청구로 보아 이를 모두 각하하였다.＜표＞ 청구인의 심판청구 현황<table border="1" cellpadding="0" cellspacing="0" style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none"> <tbody> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 청구번호 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 청구일 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 결정일 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-TOP: 0.6pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 0.3pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 결정 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2018소3741 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2018.7.30. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2018.10.26. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021중3619 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.6.5. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.9.16. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-TOP: 0.3pt; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021인4863 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.6.27. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.9.28. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021인5421 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.8.3. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-TOP: 0.3pt; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.12.1. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021인6749 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.11.5. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.12.28. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021소5922 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2021.9.29. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2022.8.18. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023인404 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2022.12.6. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.3.30. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023인3492 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.1.27. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.6.15. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023인6822 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.2.3 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 203.6.16. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023인2823 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.2.10. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.6.15. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> <tr> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023인7529 </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.4.14. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 2023.11.6. </span> </p> </td> <td height="30" style="BORDER-TOP: #000000 0.4pt solid; HEIGHT: 1px; BORDER-RIGHT: #000000 0.4pt solid; BORDER-BOTTOM: #000000 0.4pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 1pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-RIGHT: 1pt" valign="middle" width="161"> <p class="HStyle0" style="MARGIN-BOTTOM: -5pt; TEXT-ALIGN: center; MARGIN-LEFT: 10pt"> <span style="FONT-SIZE: 13.5pt; font-family :나눔고딕,맑은 고딕,신명조; LINE-HEIGHT: 160%"> 각하 </span> </p> </td> </tr> </tbody></table>2. 본안심리에 앞서 이 건 심판청구가 적법한 지에 대하여 살펴본다.가.「국세기본법」제55조제1항은 이 법 또는 세법에 따른 처분으로서 위법 또는 부당한 처분을 받거나 필요한 처분을 받지 못함으로 인하여 권리나 이익을 침해당한 자가 그 처분의 취소 또는 변경을 청구하거나 필요한 처분을 청구할 수 있다고 규정함으로써 불복을 청구할 수 있는 자를 ‘권리나 이익을 침해당한 자’로 한정하고 있다.

나. 한편「국세기본법」 제56조제1항에 따라 준용되는「행정심판법」 제51조에서 심판청구에 대한 재결이 있으면 그 재결 및 같은 처분 또는 부작위에 대하여 다시 행정심판을 청구할 수 없다고 규정하고 있는바, 청구인이 동일한 취지로 이미 여러 번 심판청구를 제기한 이상 이 건은 중복청구에 해당하는 점 등에 비추어 이 건 심판청구는 당사자 적격이 없거나 중복하여 제기한 심판청구로서 부적법한 청구인 것으로 판단된다.

3. 결론이 건 심판청구는 부적법한 청구에 해당하므로「국세기본법」 제80조의2및 제65조 제1항 제1호에 의하여 주문과 같이 결정한다.