사업자 명의대여의 세법상 취급－명의대여 방지를 위한 해석론과 입법론을 중심으로－ = Taxational Legal Relation of Name Lending inthe Registration of Entrepreneur －Focused on a Interpretative and Legislative Point of View to Prevent Name Lending－

다국어 초록 (Multilingual Abstract)

The registration of entrepreneur enables the taxation governmental office to establish fair taxation. However, name lending in the registration of entrepreneur is fairly widespread in the real transaction. It is attributed to the fact that sanctions for name lenders are light. In the case of name lending in the registration of entrepreneur name borrowers are liable to taxation based on substance over form doctrine.
I think name lenders as well as name borrowers should have liability to pay taxes based on the principle of faith and trust. The infringement on the principle of faith and trust caused by a taxpayer's infidelity must be applied to a taxpayer. But the Supreme Court objects to it because the principle of faith and trust can not be applied to a taxpayer's words and actions unless there exists any special ground for exception.
In addition I present legal measures to reduce name lending in the registration of entrepreneur.
First, secondary tax liability should be imposed on name lenders. According to the secondary tax liability doctrine, name lenders should be secondarily liable to the taxes which name borrowers don't pay.
Second, fine level for name lending should be elevated because ceiling of fine is not sufficient to curb name lending.
Lastly, investigation procedure for applicants who try name lending should be strengthened.

참고문헌 (Reference)

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