Open Decision Ledger · Civil procedure & enforcement
A tax information production order is not a target of special appeal
Supreme Court, Sept. 22, 2025, 2025Bu505 (ruling)
No holding summary · checked against points at issue. The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Case name: 부당해고구제재심판정취소
Official text on the National Law Information Center
Question
Is a tax information production order made on the legal basis of Article 81-13(1) of the Framework Act on National Taxes, Article 86(1) of the Framework Act on Local Taxes, Article 294 of the Civil Procedure Act and Article 8(2) of the Administrative Litigation Act a decision or order rejecting an application relating to proceedings within Article 439 of the Civil Procedure Act, or a decision or order that cannot be contested within Article 449 of that Act?
Holding
No. The order is not a decision or order rejecting an application relating to proceedings within Article 439 of the Civil Procedure Act, and no special provision allows a contest against it, so no appeal lies against it. It is also an intermediate ruling reviewed together with the final judgment when an appeal is taken, and so is not a decision or order that cannot be contested within Article 449; the special appeal was therefore inadmissible and was dismissed.
Points at issue, verbatim
국세기본법 제81조의13 제1항, 지방세기본법 제86조 제1항, 민사소송법 제294조, 행정소송법 제8조 제2항을 법적 근거로 하여 내려진 과세정보 제출명령이 민사소송법 제439조에서 항고의 대상으로 정한 ‘소송절차에 관한 신청을 기각한 결정이나 명령’ 또는 같은 법 제449조에서 특별항고의 대상으로 정한 ‘불복할 수 없는 결정이나 명령’에 해당하는지 여부(소극)
Unofficial English translation
Whether a production order for tax information issued on the legal basis of Article 81-13 (1) of the Framework Act on National Taxes, Article 86 (1) of the Framework Act on Local Taxes, Article 294 of the Civil Procedure Act, and Article 8 (2) of the Administrative Litigation Act falls under 'a decision or order dismissing an application in regard to litigation proceedings' as defined in Article 439 of the Civil Procedure Act as a matter subject to an appeal against a ruling, or under 'a decision or order that cannot be contested' as defined in Article 449 of the same Act as a matter subject to a special appeal against a ruling (negative)
Disposition
Other Stated in the decision
이 사건 특별항고를 각하한다.
Unofficial English translation
The special appeal against a ruling in this case is dismissed on procedural grounds.
Form of the test
Existing test applied Stated in the decision
‘소송절차에 관한 신청을 기각한 결정이나 명령’에 해당하지 아니하고 또 이에 대하여 불복할 수 있는 특별규정도 없으므로 이에 대하여는 항고를 할 수 없다
Unofficial English translation
does not fall under 'a decision or order dismissing an application in regard to litigation proceedings' and, as there is no special provision allowing an appeal against it, an appeal against a ruling cannot be taken with respect thereto
Factors
- 국세기본법 제81조의13 제1항, 지방세기본법 제86조 제1항, 민사소송법 제294조, 행정소송법 제8조 제2항을 법적 근거로 하여 내려진 과세정보 제출명령이
- 민사소송법 제439조에서 항고의 대상으로 정한 ‘소송절차에 관한 신청을 기각한 결정이나 명령’
- 같은 법 제449조에서 특별항고의 대상으로 정한 ‘불복할 수 없는 결정이나 명령’에 해당하는지 여부
Unofficial English translation
• a production order for tax information issued on the legal basis of Article 81-13 (1) of the Framework Act on National Taxes, Article 86 (1) of the Framework Act on Local Taxes, Article 294 of the Civil Procedure Act, and Article 8 (2) of the Administrative Litigation Act
• 'a decision or order dismissing an application in regard to litigation proceedings' as defined in Article 439 of the Civil Procedure Act as a matter subject to an appeal against a ruling
• whether it falls under 'a decision or order that cannot be contested' as defined in Article 449 of the same Act as a matter subject to a special appeal against a ruling
Relation to precedent
Follows earlier decisions Stated in the decision
대법원 2022. 5. 26. 자 2022으524, 525 결정
Unofficial English translation
Supreme Court Decision 2022Eu524, 525 decided May 26, 2022
Decisions referred to
대법원 2022. 5. 26. 자 2022으524, 525 결정
Burden of proof
Not addressed Not in the decision
Open question and revisit condition
If no appeal is ever taken against the final judgment, does the tax information production order remain beyond any form of review?
A later decision treating such an order as independently appealable, or a special provision giving a means of contest against it, would change this reading. An amendment to Article 81-13(1) of the Framework Act on National Taxes or Article 86(1) of the Framework Act on Local Taxes that attaches its own remedy would also require the entry to be read again.
Cross-family AI independent reading & axis check
6 of 8 axes matched GPT-6 Astra (OpenAI, codex CLI) · 2026-10-24
A reader from another model family (GPT-6 Astra), given the official text but not the primary reading, agreed on 6 of the 8 axes; the readings differed on axis 4 (form of the test), axis 8 (open question and revisit condition).
Axis 4 (Form of the test): Primary “Existing test applied” vs Independent “Elements stated”
With no holding supplied, the issue's exclusion of this order from two statutory appeal categories can be read as either application to the particular order or specification of appeal requirements.
과세정보 제출명령이 민사소송법 제439조에서 항고의 대상으로 정한 ‘소송절차에 관한 신청을 기각한 결정이나 명령’ 또는 같은 법 제449조에서 특별항고의 대상으로 정한 ‘불복할 수 없는 결정이나 명령’에 해당하는지 여부(소극)Axis 8 (Open question and revisit condition): Primary “If no appeal is ever taken against the final judgment, does the tax information production order remain beyond any form of review?” vs Independent “What substantive limits govern the scope of tax information that a court may order to be submitted?”
The primary asks about review when no appeal is taken from the final judgment, while the independent asks about substantive limits on the information that may be ordered.
국세기본법 제81조의13 제1항, 지방세기본법 제86조 제1항, 민사소송법 제294조, 행정소송법 제8조 제2항을 법적 근거로 하여 내려진 과세정보 제출명령이 민사소송법 제439조에서 항고의 대상으로 정한 ‘소송절차에 관한 신청을 기각한 결정이나 명령’ 또는 같은 법 제449조에서 특별항고의 대상으로 정한 ‘불복할 수 없는 결정이나 명령’에 해당하는지 여부(소극)Raw responses and comparison record: Protocol · Blind readings (JSONL) · Axis comparison (JSONL) · SHA-256 (JSON)
Lower-court contrast & scope of application
Lower-court reading vs. Supreme Court holding
Lower-court context: The decision does not name a court below, a judgment or a ruling. It records only a special appeal brought against the tax information production order, and the Court took up the question whether that order can be contested at all.
Supreme Court standard: Deciding ex officio, the Supreme Court held that the order is not a decision or order rejecting an application relating to proceedings within Article 439 of the Civil Procedure Act and that no special provision permits a contest against it. It further held that the order is an intermediate ruling reviewed together with the final judgment when an appeal is taken, so it is not a decision or order that cannot be contested within Article 449 either. The special appeal was thus directed at a ruling that cannot be a target of special appeal and was dismissed as inadmissible, by the unanimous opinion of the participating Justices.
Distinguishing conditions
- A production order against which a special statute itself gives a means of contest, since the Court relied on the absence of any such provision.
- A ruling that is itself a decision or order rejecting an application relating to proceedings, so that it falls within the ordinary appeal under Article 439 of the Civil Procedure Act.
- A ruling that becomes final on its own rather than being reviewed together with the final judgment when an appeal is taken, so that it is not an intermediate ruling of the kind the Court described.
Record verification notes
Identify the provision on which the production order was actually based, since this holding is tied to Article 81-13(1) of the Framework Act on National Taxes, Article 86(1) of the Framework Act on Local Taxes, Article 294 of the Civil Procedure Act and Article 8(2) of the Administrative Litigation Act. Then check whether an appeal against the final judgment is still open, because the order is reviewed with it, and whether any statute now gives a separate route of contest against the order itself.
From the official text
Points at issue
국세기본법 제81조의13 제1항, 지방세기본법 제86조 제1항, 민사소송법 제294조, 행정소송법 제8조 제2항을 법적 근거로 하여 내려진 과세정보 제출명령이 민사소송법 제439조에서 항고의 대상으로 정한 ‘소송절차에 관한 신청을 기각한 결정이나 명령’ 또는 같은 법 제449조에서 특별항고의 대상으로 정한 ‘불복할 수 없는 결정이나 명령’에 해당하는지 여부(소극)
Unofficial English translation
Whether a production order for tax information issued on the legal basis of Article 81-13 (1) of the Framework Act on National Taxes, Article 86 (1) of the Framework Act on Local Taxes, Article 294 of the Civil Procedure Act, and Article 8 (2) of the Administrative Litigation Act falls under 'a decision or order dismissing an application in regard to litigation proceedings' as defined in Article 439 of the Civil Procedure Act as a matter subject to an appeal against a ruling, or under 'a decision or order that cannot be contested' as defined in Article 449 of the same Act as a matter subject to a special appeal against a ruling (negative)
Summary of the holding
The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Order
이 사건 특별항고를 각하한다.
Unofficial English translation
The special appeal against a ruling in this case is dismissed on procedural grounds.
Provisions referred to
국세기본법 제81조의13 제1항, 지방세기본법 제86조 제1항, 행정소송법 제8조 제2항, 민사소송법 제294조, 제439조, 제449조
Read 2026-10-24 · Cross-read 2026-10-24. All quotes matched against the official text. The Chinese-character placeholders the court used for anonymised parties are given in their Korean readings, and parenthetical Chinese-character glosses are omitted.
Every entry is published only after all quotes have been matched character by character against the official text, and audited by an independent second reading from a different model family across all eight axes. Both agreed axes and text-grounded interpretive divergences are recorded openly. The ledger is a research record, not an assessment of the court or advice on any matter.
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