TITLE	Supreme Court Decision 2017Du41771 Decided March 2, 2020 ¡¼Confirmation of Existence of Tax Claim¡½ [full Text]
Summary
[1] Whether ¡°demand¡± stipulated as one of the causes interrupting extinctive prescription in Article 168 Subparag. 1 of the Civil Act may serve as the cause interrupting extinctive prescription of the right to collect national taxes (affirmative with restriction) [2] Cases where the benefit of a lawsuit is recognized on an exceptional basis in a judicial claim filed for the interruption of extinctive prescription of a tax claim [3] Legal nature of a lawsuit for confirmation of the existence of a tax claim filed by the taxing authority, such as the State, against a liable taxpayer for the purpose of interruption of extinctive prescription of the relevant tax claim that became final and conclusive (held: party litigation under public law)

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