서울행정법원 | 2015-09-18 | 2015구합50344
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
세무사 직무정지 및 과태료 부과처분 취소: 허위확인금액과 탈루세액 오인에 따른 재량권 일탈·남용
결과 요약
- 회사가 근로자에게 한 세무사 직무정지 9개월 및 과태료 500만 원의 부과처분을 취소함.
사실관계
- 근로자는 1993년부터 공인회계사 자격을 보유한 세무사로 'C회계사무소'를 운영함.
- D는 2011, 2012 과세연도 성실신고확인대상사업자임.
- 근로자는 D를 대리하여 이 사건 종합소득세 신고서와 성실신고확인서를 제출함.
- 근로자는 신고서 작성 당시 D로부터 송장 및 금융거래내역을 수취하여 실제 수입비용을 파악하고, 실제 수입금액에 따라 필요경비를 산정함.
- D의 요청에 따라 증빙 자료 없는 지급수수료, 수선비, 운반비(무증빙 금액)도 필요경비에 포함시킴.
- 이 사건 성실신고확인서에 차액 및 무증빙 금액에 관하여 모두 적격증빙을 수취한 것으로 기재함.
- 북부산세무서장은 D가 차액과 무증빙 금액을 필요경비로 가공계상하여 종합소득세를 탈루한 것으로 판단하고 경정·고지함.
- 부산지방국세청장은 근로자가 허위확인을 통해 D가 종합소득세를 탈루하게 하여 세무사법 제12조 성실의무를 위반하였다는 이유로 징계를 요구함.
- 세무사징계위원회는 근로자에게 직무정지 9개월 및 과태료 500만 원의 징계를 의결하였고, 회사는 이에 따라 징계처분(해당 처분)을 함.
핵심 쟁점, 법리 및 법원의 판단
징계처분의 재량권 일탈·남용 여부
- 세무사에 대한 징계처분은 행정청의 재량행위에 해당함.
- 재량행위의 일탈·남용 여부는 처분사유의 내용, 공익 목적, 개인의 불이익 등을 비교 교량하여 판단해야 함.
- 행정청이 재량권 행사의 기초가 되는 사실을 오인했거나 비례·평등의 원칙에 위배되는 경우 재량권 일탈·남용에 해당함.
- 허위확인금액:
- 무증빙 금액은 근로자가 증빙 자료 없이 필요경비로 산입하고 적격증빙을 수취한 것으로 기재했으므로 허위확인금액에 해당함.
- 차액은 근로자가 송장과 금융거래내역만으로 확인하고 적격증빙 서류를 수취한 것으로 기재했으므로 허위확인금액에 해당함.
- 회사가 허위확인금액과 관련하여 징계양정의 기초가 되는 사실을 오인했다고 볼 수 없음.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
1. 피고가 2014. 12. 18. 원고에 대하여 한 세무사 직무정지 9개월(기간 : 2015. 1. 27.부터 2015. 10. 26.까지) 및 과태료 500만 원의 부과처분을 각 취소한다. 2. 소송비용은 피고가 부담한다.
{"source_kind": "bigcase_html_noauth", "extraction_method": "next_data_noauth", "ai_summary": "# \uc138\ubb34\uc0ac \uc9c1\ubb34\uc815\uc9c0 \ubc0f \uacfc\ud0dc\ub8cc \ubd80\uacfc\ucc98\ubd84 \ucde8\uc18c: \ud5c8\uc704\ud655\uc778\uae08\uc561\uacfc \ud0c8\ub8e8\uc138\uc561 \uc624\uc778\uc5d0 \ub530\ub978 \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9\n## \uacb0\uacfc \uc694\uc57d\n- \ud53c\uace0\uac00 \uc6d0\uace0\uc5d0\uac8c \ud55c \uc138\ubb34\uc0ac \uc9c1\ubb34\uc815\uc9c0 9\uac1c\uc6d4 \ubc0f \uacfc\ud0dc\ub8cc 500\ub9cc \uc6d0\uc758 \ubd80\uacfc\ucc98\ubd84\uc744 \ucde8\uc18c\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 1993\ub144\ubd80\ud130 \uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc744 \ubcf4\uc720\ud55c \uc138\ubb34\uc0ac\ub85c 'C\ud68c\uacc4\uc0ac\ubb34\uc18c'\ub97c \uc6b4\uc601\ud568.\n- D\ub294 2011, 2012 \uacfc\uc138\uc5f0\ub3c4 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc0ac\uc5c5\uc790\uc784.\n- \uc6d0\uace0\ub294 D\ub97c 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\uac83\uc73c\ub85c \uae30\uc7ac\ud568.\n- \ubd81\ubd80\uc0b0\uc138\ubb34\uc11c\uc7a5\uc740 D\uac00 \ucc28\uc561\uacfc \ubb34\uc99d\ube59 \uae08\uc561\uc744 \ud544\uc694\uacbd\ube44\ub85c \uac00\uacf5\uacc4\uc0c1\ud558\uc5ec \uc885\ud569\uc18c\ub4dd\uc138\ub97c \ud0c8\ub8e8\ud55c \uac83\uc73c\ub85c \ud310\ub2e8\ud558\uace0 \uacbd\uc815\u00b7\uace0\uc9c0\ud568.\n- \ubd80\uc0b0\uc9c0\ubc29\uad6d\uc138\uccad\uc7a5\uc740 \uc6d0\uace0\uac00 \ud5c8\uc704\ud655\uc778\uc744 \ud1b5\ud574 D\uac00 \uc885\ud569\uc18c\ub4dd\uc138\ub97c \ud0c8\ub8e8\ud558\uac8c \ud558\uc5ec \uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870 \uc131\uc2e4\uc758\ubb34\ub97c \uc704\ubc18\ud558\uc600\ub2e4\ub294 \uc774\uc720\ub85c \uc9d5\uacc4\ub97c \uc694\uad6c\ud568.\n- \uc138\ubb34\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\ub294 \uc6d0\uace0\uc5d0\uac8c \uc9c1\ubb34\uc815\uc9c0 9\uac1c\uc6d4 \ubc0f \uacfc\ud0dc\ub8cc 500\ub9cc \uc6d0\uc758 \uc9d5\uacc4\ub97c \uc758\uacb0\ud558\uc600\uace0, \ud53c\uace0\ub294 \uc774\uc5d0 \ub530\ub77c \uc9d5\uacc4\ucc98\ubd84(\uc774 \uc0ac\uac74 \ucc98\ubd84)\uc744 \ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \uc9d5\uacc4\ucc98\ubd84\uc758 \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9 \uc5ec\ubd80\n- \uc138\ubb34\uc0ac\uc5d0 \ub300\ud55c \uc9d5\uacc4\ucc98\ubd84\uc740 \ud589\uc815\uccad\uc758 \uc7ac\ub7c9\ud589\uc704\uc5d0 \ud574\ub2f9\ud568.\n- \uc7ac\ub7c9\ud589\uc704\uc758 \uc77c\ud0c8\u00b7\ub0a8\uc6a9 \uc5ec\ubd80\ub294 \ucc98\ubd84\uc0ac\uc720\uc758 \ub0b4\uc6a9, \uacf5\uc775 \ubaa9\uc801, \uac1c\uc778\uc758 \ubd88\uc774\uc775 \ub4f1\uc744 \ube44\uad50 \uad50\ub7c9\ud558\uc5ec \ud310\ub2e8\ud574\uc57c \ud568.\n- \ud589\uc815\uccad\uc774 \uc7ac\ub7c9\uad8c \ud589\uc0ac\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc0ac\uc2e4\uc744 \uc624\uc778\ud588\uac70\ub098 \ube44\ub840\u00b7\ud3c9\ub4f1\uc758 \uc6d0\uce59\uc5d0 \uc704\ubc30\ub418\ub294 \uacbd\uc6b0 \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9\uc5d0 \ud574\ub2f9\ud568.\n- **\ud5c8\uc704\ud655\uc778\uae08\uc561:**\n- \ubb34\uc99d\ube59 \uae08\uc561\uc740 \uc6d0\uace0\uac00 \uc99d\ube59 \uc790\ub8cc \uc5c6\uc774 \ud544\uc694\uacbd\ube44\ub85c \uc0b0\uc785\ud558\uace0 \uc801\uaca9\uc99d\ube59\uc744 \uc218\ucde8\ud55c \uac83\uc73c\ub85c \uae30\uc7ac\ud588\uc73c\ubbc0\ub85c \ud5c8\uc704\ud655\uc778\uae08\uc561\uc5d0 \ud574\ub2f9\ud568.\n- \ucc28\uc561\uc740 \uc6d0\uace0\uac00 \uc1a1\uc7a5\uacfc \uae08\uc735\uac70\ub798\ub0b4\uc5ed\ub9cc\uc73c\ub85c \ud655\uc778\ud558\uace0 \uc801\uaca9\uc99d\ube59 \uc11c\ub958\ub97c \uc218\ucde8\ud55c \uac83\uc73c\ub85c \uae30\uc7ac\ud588\uc73c\ubbc0\ub85c \ud5c8\uc704\ud655\uc778\uae08\uc561\uc5d0 \ud574\ub2f9\ud568.\n- \ud53c\uace0\uac00 \ud5c8\uc704\ud655\uc778\uae08\uc561\uacfc \uad00\ub828\ud558\uc5ec \uc9d5\uacc4\uc591\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc0ac\uc2e4\uc744 \uc624\uc778\ud588\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.\n- **\ud0c8\ub8e8\uc138\uc561:**\n- \ubb34\uc99d\ube59 \uae08\uc561\uc740 \uc2e4\uc81c\ub85c \uc9c0\ucd9c\ub418\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ucd94\uc778\ub418\ubbc0\ub85c, \ubb34\uc99d\ube59 \uae08\uc561\uc758 \ud544\uc694\uacbd\ube44 \uac00\uacf5\uacc4\uc0c1\uc73c\ub85c \uc778\ud55c \uc885\ud569\uc18c\ub4dd\uc138 \ud0c8\ub8e8\ub294 \uc778\uc815\ub428.\n- \ucc28\uc561\uc740 D\uac00 \uc2e4\uc81c\ub85c \uc218\uc785\ube44\uc6a9\uc73c\ub85c \uc9c0\ucd9c\ud55c \uc0ac\uc2e4\uc774 \uc778\uc815\ub418\ubbc0\ub85c, \uc2e4\uc9c8\uacfc\uc138\uc6d0\uce59\uc5d0 \ub530\ub77c \ud544\uc694\uacbd\ube44\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud568.\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc758 \ubd80\uc2e4\uae30\uc7a5\uc5d0 \ub530\ub978 \ud0c8\ub8e8\uc138\uc561\uc740 \ubb34\uc99d\ube59 \uae08\uc561\uc73c\ub85c \uc778\ud55c 27,046,669\uc6d0\ubfd0\uc784.\n- \ud53c\uace0\ub294 \uc2e4\uc81c \ud0c8\ub8e8\uc138\uc561\uc774 27,046,669\uc6d0\uc778\ub370 \uc774\ub97c 177,718,310\uc6d0\uc73c\ub85c \uc624\uc778\ud568.\n- **\ube44\ub840\u00b7\ud3c9\ub4f1 \uc6d0\uce59 \uc704\ubc18 \uc5ec\ubd80:**\n- \uc6d0\uace0\uc758 \ud5c8\uc704\ud655\uc778\uae08\uc561\uc740 313,547,855\uc6d0\uc774\ub098, \uadf8 \uc911 \uc57d 87%\ub294 \uc801\uaca9\uc99d\ube59 \uc678 \uc11c\ub958 \uc218\ucde8 \ud6c4 \uc801\uaca9\uc99d\ube59\uc73c\ub85c \ud655\uc778\ud55c \uac83\uc73c\ub85c \uc870\uc138 \ud3ec\ud0c8\uc758 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc74c.\n- \uc6d0\uace0\uc758 \ubd80\uc2e4\uae30\uc7a5\uc5d0 \ub530\ub978 \uc2e4\uc81c \ud0c8\ub8e8\uc138\uc561\uc740 27,046,669\uc6d0\uc5d0 \ubd88\uacfc\ud568.\n- \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \uc81c\ub3c4\ub294 \ub3c4\uc785 \ucd08\uae30 \ub2e8\uacc4\uc600\uace0, \ud53c\uace0\uac00 \uc801\uaca9\uc99d\ube59\uc758 \uc758\ubbf8\ub97c \uba85\ud655\ud558\uac8c \uc124\uba85\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubcf4\uc784.\n- \uc6d0\uace0\ub294 20\ub144\uac04 \ubcc4\ub2e4\ub978 \uc804\ub825 \uc5c6\uc774 \uc131\uc2e4\ud788 \uc138\ubb34\ub300\ub9ac\uc5c5\ubb34\uc5d0 \uc885\uc0ac\ud568.\n- \ud53c\uace0\uc758 \uc720\uc0ac \uc0ac\ub840 \uc9d5\uacc4\ucc98\ubd84\uacfc \ube44\uad50\ud560 \ub54c, \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc138\uae08 \ud0c8\ub8e8\uc758 \uc815\ub3c4\uc5d0 \ube44\ud574 \uacfc\uc911\ud568.\n- \uc774 \uc0ac\uac74 \uc900\uce59\uc740 \ubd80\ub839 \ud615\uc2dd\uc758 \ub0b4\ubd80 \uc0ac\ubb34\ucc98\ub9ac\uc900\uce59\uc73c\ub85c \ub300\uc678\uc801 \uad6c\uc18d\ub825\uc774 \uc5c6\uc73c\uba70, \ucc98\ubd84\uae30\uc900\uc5d0 \uc801\ud569\ud558\ub2e4\uace0 \ud574\uc11c \uace7\ubc14\ub85c \uc801\ubc95\ud55c \uac83\uc740 \uc544\ub2d8.\n- **\uacb0\ub860:**\n- \ud53c\uace0\ub294 \ud0c8\ub8e8\uc138\uc561\uc744 \uc624\uc778\ud558\uc600\uace0, \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \ube44\ub840\uc758 \uc6d0\uce59\uacfc \ud3c9\ub4f1\uc758 \uc6d0\uce59\uc744 \uc704\ubc18\ud558\uc5ec \uc7ac\ub7c9\uad8c\uc744 \uc77c\ud0c8\u00b7\ub0a8\uc6a9\ud568.\n- \ucc98\ubd84 \uc0ac\uc720 \uc790\uccb4\ub294 \uc874\uc7ac\ud558\ub098, \ubc95\uc6d0\uc740 \uc801\uc815\ud55c \uc7ac\ub7c9\uad8c \ud589\uc0ac \ubc94\uc704\ub97c \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\ub9cc\uc744 \ucde8\uc18c\ud560 \uc218 \uc5c6\uc73c\ubbc0\ub85c, \ucc98\ubd84 \uc804\ubd80\ub97c \ucde8\uc18c\ud568.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \ub300\ubc95\uc6d0 2006. 2. 9. \uc120\uace0 2005\ub45011982 \ud310\uacb0\n- \ub300\ubc95\uc6d0 2011. 7. 14. \uc120\uace0 2011\ub4506387 \ud310\uacb0\n- \ub300\ubc95\uc6d0 2007. 9. 20. \uc120\uace0 2007\ub4506946 \ud310\uacb0\n- \ub300\ubc95\uc6d0 2009. 6. 23. \uc120\uace0 2007\ub45018062 \ud310\uacb0\n- \uad6c \uc138\ubb34\uc0ac\ubc95(2012. 1. 26. \ubc95\ub960 \uc81c11209\ud638\ub85c \uac1c\uc815\ub418\uae30 \uc804\uc758 \uac83) \uc81c3\uc870 \uc81c2\ud638, \uc81c12\uc870, \uc81c17\uc870\n- \uc18c\ub4dd\uc138\ubc95 \uc81c70\uc870\uc7582, \uc81c81\uc870 \uc81c4\ud56d \ubcf8\ubb38, \uc81c160\uc870\uc7582 \uc81c2\ud56d\n- \uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815 \uc81c2\uc870 \uc81c1\ud56d \uc81c3\ud638, \uc81c5\ud638\n## \ucc38\uace0\uc0ac\uc2e4\n- \uc6d0\uace0\ub294 1993\ub144\ubd80\ud130 \uc57d 20\ub144\uac04 \ubcc4\ub2e4\ub978 \uc804\ub825 \uc5c6\uc774 \uc131\uc2e4\ud788 \uc138\ubb34\ub300\ub9ac\uc5c5\ubb34\uc5d0 \uc885\uc0ac\ud568.\n- \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \uc81c\ub3c4\ub294 2011. 5. 2. \ubc95\ub960 \uc81c10625\ud638\ub85c \uac1c\uc815\ub41c \uc18c\ub4dd\uc138\ubc95 \uc81c70\uc870\uc7582\uc5d0\uc11c \uc2e0\uc124\ub418\uc5b4 \ub3c4\uc785 \ucd08\uae30 \ub2e8\uacc4\uc600\uc74c.\n- \ud53c\uace0\ub294 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c \uc791\uc131\uc5d0 \uc788\uc5b4 \uc801\uaca9\uc99d\ube59\uc758 \uc758\ubbf8\ub97c \ubbf8\ub9ac \uba85\ud655\ud558\uac8c \uc124\uba85\ud55c \uac83\uc73c\ub85c \ubcf4\uc774\uc9c0 \uc54a\uc74c.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uc138\ubb34\uc0ac \uc9d5\uacc4\ucc98\ubd84\uc5d0\uc11c \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud568\uc5d0 \uc788\uc5b4, \ud589\uc815\uccad\uc774 \uc9d5\uacc4\uc591\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc0ac\uc2e4\uc744 \uc624\uc778\ud588\ub294\uc9c0 \uc5ec\ubd80\uc640 \ube44\ub840\u00b7\ud3c9\ub4f1\uc758 \uc6d0\uce59 \uc704\ubc18 \uc5ec\ubd80\ub97c \uba74\ubc00\ud788 \uac80\ud1a0\ud588\uc74c\uc744 \ubcf4\uc5ec\uc90c.\n- \ud2b9\ud788, \ud5c8\uc704\ud655\uc778\uae08\uc561\uacfc \ud0c8\ub8e8\uc138\uc561\uc744 \uad6c\ubd84\ud558\uc5ec \ud310\ub2e8\ud558\uace0, \uc2e4\uc81c \ud0c8\ub8e8\uc138\uc561\uc774 \uacfc\uc18c\ud558\uac8c \uc778\uc815\ub41c \uacbd\uc6b0\uc5d0\ub3c4 \ucc98\ubd84 \uc804\uccb4\ub97c \ucde8\uc18c\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc744 \uba85\ud655\ud788 \ud568.\n- \uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815\uacfc \uac19\uc740 \ubd80\ub839 \ud615\uc2dd\uc758 \ub0b4\ubd80 \uc900\uce59\uc774 \ub300\uc678\uc801 \uad6c\uc18d\ub825\uc774 \uc5c6\uc73c\uba70, \ucc98\ubd84\uc758 \uc801\ubc95\uc131\uc740 \uad00\uacc4 \ubc95\ub839\uc758 \uaddc\uc815 \ub0b4\uc6a9\uacfc \ucde8\uc9c0\uc5d0 \ub530\ub77c \ud310\ub2e8\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc810\uc744 \uc7ac\ud655\uc778\ud568.\n- \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \uc81c\ub3c4\uc758 \ub3c4\uc785 \ucd08\uae30\ub77c\ub294 \uc810, \uc138\ubb34\uc0ac\uc758 \uc131\uc2e4 \uadfc\ubb34 \uacbd\ub825, \uc720\uc0ac \uc0ac\ub840\uc640\uc758 \ud615\ud3c9\uc131 \ub4f1\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9\uc744 \uc778\uc815\ud55c \uc810\uc740 \ud589\uc815\ucc98\ubd84\uc758 \ud569\ub9ac\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc2dc\uc0ac\uc810\uc744 \uc81c\uacf5\ud568."}
- 탈루세액:
- 무증빙 금액은 실제로 지출되지 않은 것으로 추인되므로, 무증빙 금액의 필요경비 가공계상으로 인한 종합소득세 탈루는 인정됨.
- 차액은 D가 실제로 수입비용으로 지출한 사실이 인정되므로, 실질과세원칙에 따라 필요경비에 포함되어야 함.
- 따라서 근로자의 부실기장에 따른 탈루세액은 무증빙 금액으로 인한 27,046,669원뿐임.
- 회사는 실제 탈루세액이 27,046,669원인데 이를 177,718,310원으로 오인함.
- 비례·평등 원칙 위반 여부:
- 근로자의 허위확인금액은 313,547,855원이나, 그 중 약 87%는 적격증빙 외 서류 수취 후 적격증빙으로 확인한 것으로 조세 포탈의 결과가 발생하지 않음.
- 근로자의 부실기장에 따른 실제 탈루세액은 27,046,669원에 불과함.
- 성실신고확인 제도는 도입 초기 단계였고, 회사가 적격증빙의 의미를 명확하게 설명하지 않은 것으로 보임.
- 근로자는 20년간 별다른 전력 없이 성실히 세무대리업무에 종사함.
- 회사의 유사 사례 징계처분과 비교할 때, 해당 처분은 세금 탈루의 정도에 비해 과중함.
- 이 사건 준칙은 부령 형식의 내부 사무처리준칙으로 대외적 구속력이 없으며, 처분기준에 적합하다고 해서 곧바로 적법한 것은 아님.
- 결론:
- 회사는 탈루세액을 오인하였고, 해당 처분은 비례의 원칙과 평등의 원칙을 위반하여 재량권을 일탈·남용함.
- 처분 사유 자체는 존재하나, 법원은 적정한 재량권 행사 범위를 초과하는 부분만을 취소할 수 없으므로, 처분 전부를 취소함.
관련 판례 및 법령
- 대법원 2006. 2. 9. 선고 2005두11982 판결
- 대법원 2011. 7. 14. 선고 2011두6387 판결
- 대법원 2007. 9