심판청구 단계에서 위임사무가 성공한 때에는 환급세액의 6%를, 행정소송 단계에서 위임사무가 성공한 때에는 환급세액의 7%를 성공보수금으로 지급한다.
Six percent of the refund tax should be paid in the case of successful delegated affairs at the stage of appeal for judgment, and 7% of the refund tax should be paid in the case of successful delegated affairs at the stage of administrative litigation.