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사업자 명의대여의 행정법적 쟁점 및 개선방안에 대한 小考 — 국세기본법 제51조 제11항의 신설과 관련하여 —
강상우 한양대학교 법학연구소 2024 법학논총 Vol.41 No.1
종전까지 명의위장 사업자들과 관련하여서는 고질적인 문제가 있었는데, 과세관청이 명의위장 사실을 적발한 뒤 명의대여자 명의로 기납부된 세액을 명의대여자에게 환급 및 실사업자에게 부과고지를 하더라도, 정작 실사업자가 무자력일 경우에는 세수가 일실되는 문제점이 있어 왔다. 그러던 가운데 2019. 12. 31.자 국세기본법 일부 개정으로 국세기본법 제51조 제11항이 신설되었는바, 이에 따라 명의대여자 명의로 납부된 세금은 실사업자에게 환급하도록 법률로써 명확하게 정하게 되었다. 본 연구의 목적은 사업자 명의대여를 규율하는 법률관계 및 명의사업자 명의로 납부된 세액의 환급청구권자에 대한 논의를 살펴보고, 국세기본법 제51조 제11항이 신설 및 시행된 이후 명의사업자를 둘러싼 문제점들과 그에 대한 개선방안을 다루는 데 있다. 이 글에서 제시하는 개선방안은 다음과 같다. 첫째, 환급청구권자와 관련하여 발생하는 국세기본법과 지방세기본법의 부조화 문제에 관하여는, 향후 지방세기본법에서도 과오납금 발생 시 환급청구권자는 실사업자라는 취지로의 입법 개선이 필요하다. 둘째, 환급청구권자 판단에 관한 해석과 입증책임 문제에 관하여는, 국세기본법 제51조 제11항 규정의 신설 전까지 적용되던 종전 대법원 판례의 태도는 변경되어야 하며, 신설 규정이 적용되는 사안에 대하여는 더 이상 적용되어서는 안될 것이고, 명의대여자가 환급금반환청구를 할 경우 “실질귀속자가 납부한 것으로 확인된 금액”은 과세관청이 입증하여야 할 것이다. 셋째, 명의대여와 관련하여 공무원의 고발 의무를 적극 활용할 수 있도록 하여야 한다. 넷째, 명의대여 관련자들의 모순적 행태를 방지하기 위해 납세자 신의성실원칙을 적극 적용해야 한다. 다섯째, 명의대여자에 대한 제2차 납세의무를 적용하여, 실질과세원칙을 도모하면서도 명의대여에 따른 책임을 부담케 하여야 한다. 여섯째, 사업자등록 신청 처리기간을 연장하되, 신청 거부사유를 구체화하는 등 제한적 범위에서 실질적 심사를 강화해야 한다. 일곱째, 명의위장 사업자 신고 시 요건을 완화하고, 신고에 대한 포상금은 정액제에서 정률제로 변경하는 등 현실적인 수준으로 변경해야 한다. 이와 같은 개선책이 선행되어야만 국민들로 하여금 사업자 명의대여 행위가 엄연한 범죄행위이고, 사업을 영위할 때는 보다 신중하게 접근해야 한다는 인식의 전환도 이루어질 수 있으리라 생각한다. 신설된 국세기본법 규정이 적용되는 환경 하에서, 본 연구에서 제안된 개선방안들이 사업자 명의대여를 둘러싼 문제들을 근절하는데 일조할 수 있기를 기대한다. Until now, there has been an inherent problem with nominal business owners: even if the tax authorities detected the disguise and refunded the already paid taxes in the name of the name-lender to the name-lender and notified the real business owner of the tax charges, the tax revenue would be lost if the real business owner was insolvent. However, on December 31, 2019, Article 51, Paragraph 11 of the Framework Act on National Taxes was newly amended to clarify that taxes paid in the name of the name-lender must be refunded to the real business owner. The purpose of this study is to examine the legal relationship governing business-name-lending and the right to claim refunds of taxes that have been paid in the name of the name-lender, and to address the issues surrounding business name lending and how to improve them since Article 51(11) of the Framework Act on National Taxes was newly enacted and implemented. This article suggests the following improvements. First, regarding the inconsistency between the Framework Act on National Taxes and the Framework Act on Local Taxes concerning the refund claimant, it is necessary to improve the legislation in the future to ensure that the refund claimant is a real business owner in the event of overpayments or erroneous payments. Second, concerning the interpretation and burden of proof regarding the determination of the refund claimant, the attitude of the previous Supreme Court precedent, which was applied until the enactment of Article 51(11) of the Framework Act on National Taxes, should be changed and should no longer be applied to the cases covered by the new provision, and the amount paid with the property of the name-lender should be proven by the tax administration when the name-lender files a refund claim. Third, public officials should be encouraged to utilize their duty to report regarding name lending. Fourth, the principle of good faith should be actively applied to prevent contradictory behavior by those involved in name lending. Fifth, a secondary tax liability should be applied to the name-lender to ensure that the lender bears the responsibility for the name-lending while promoting the principle of substantial taxation. Sixth, extend the processing time for business registration applications, but strengthen substantive review on a limited basis, including specifying the reasons for rejecting applications. Seventh, the requirements for reporting disguised business operators should be eased, and the reward for reporting should be made more realistic, such as changing from a flat sum system to a fixed rate system. I believe such improvements must be preceded by a change in the public's perception that business name lending is an absolute criminal offense and that people should be more cautious when running a business. I hope the improvements proposed in this study will help to eradicate the problems surrounding business name lending under the newly enacted Framework Act on National Taxes.
강상우,김영우,박지강 대한수부외과학회 2018 대한수부외과학회지 Vol.23 No.1
Wide-awake hand surgery is a surgical procedure that does not use a tourniquet and sedation through lidocaine and epinephrine injections and does not perform regional anesthesia or general anesthesia. Therefore, systemic risk by general anesthesia can be avoided, and more accurate surgeries can be performed through active joint motion during surgery without discomfort due to tourniquet used during local anesthesia. Also, the time and cost associated with anesthesia can be reduced and the hospital day can be reduced by performing the day surgery. The authors will introduce the concept of the wide-awake hand surgery and discuss the indications, drug usage, and injection methods.
강상우,전지현,국찬,Kang, Sang-Woo,Jeon, Ji-Hyeon,Kook, Chan 한국주거학회 2007 한국주거학회 논문집 Vol.18 No.4
The principle of Korean Traditional Housing was to be harmonized with the nature with shapes according to regional climate and materials easily available from the region. These environmentally friendly characteristics protected indoor environment from climate changes. The characteristics of Korean traditional housing to control indoor environment would be very useful for contemporary housing in that current issues, improving housing amenity and wellbeing, had basic goals same with what Korean Traditional Housing had. Though it could be found characteristics of indoor thermal environment heated by Ondol Heating System, analyses of evaluation made by occupants of the rooms were insufficient because most of the studies had been focused on the measurement of indoor thermal factors. Thus, with an evaluation of occupants for the indoor thermal comfort and an estimation of discomfort derived from the result of vertical temperature distribution, it was studied whether the agreeable indoor range of rooms, of which was Jeonju Hanok Living Experience Center, heated by Ondol Heating System corresponded to the agreeable indoor range presented in references.