과세처분에 대한 취소소송에서 청구기각판결이 확정된 후 과세관청이 증액의 재처분을 한 경우, 당초 처분이 재처분에 흡수되는지 여부(소극)
Whether the original disposition is absorbed in the re-disposition in a case where the tax authority re-disposed an increased amount after the judgment dismissed in a lawsuit seeking revocation of a taxation disposition is finalized (negative)