부과세액이 납부된 것과 같은 효과가 생긴 경우 그 과세처분의 무효확인을 구할 법률상 이익이 있는지 여부(소극)
Whether there is any legal interest in seeking confirmation of invalidity of the taxation disposition in the case of the same effect as the amount of tax levied has been paid (negative)