부과처분 취소재결에 적시된 위법사유를 시정·보완하여 행한 새로운 처분이 재결의 기속력에 위배되는지 여부(한정 소극)
Whether the new disposition made by rectifying and supplementing the grounds for violation specified in the revocation of imposition disposition violates the effect of sentence of the decision (negative with restriction)