지방세관련법상 세액의 신고와 확정력에 관한 연구－통상의 경정청구와 기한 후 신고를 중심으로－ = A Study on the Problems and Improvement Measures Related to Tax Report under Local Tax Law65) －With a Focus on the Claim for Reassessment and Tax Report after Due Date－

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the problems in the tax report procedure particularly in interpreting the claim for rectification of local tax and of the infringement of tax payer's rights and interests attributed to the denial of legal force following local tax report after the due date.
The research method used in this study is research of domestic and foreign literature. Key findings from this study are summarized below.
First, the “decision” phrase in Article 51 of the Framework Act on Local Taxes must be deleted to resolve possible confusion in tax law interpretation because in local taxes, there is no tax item that requires the reporting of tax base and tax amount as with the inheritance tax or gift tax in national taxes.
Secondly, with regard to the tax report after due date, the decision of tax amount by taxation authorities following the reporting after due date is also an act that affects the rights and obligations of taxpayers and can be subject to tax protest.
Thirdly, Article 52, Clause 3 of the Framework Act on Local Taxes should be revised so as to enforce notification of the decision following the reporting after due date to taxpayers and allow the taxpayers to raise tax protest for excessive taxation after due date within 90 days after receipt of the notification.
Fourthly, in order to improve the report inducement effect and the unity with national taxes, the law should be revised to reduce the additional tax on no report by 20% for local tax report after one month and within six months following the legal reporting term. For the additional tax reduction provision regarding the local tax report after due date, as with Article 48, Clause 2 of the Foundation Act on National Taxes which provides for additional tax reduction for national tax report after due date, the tax reduction following amended tax report and tax report after due date should be separately itemized so that taxpayers could understand it easily. In addition, a legislative improvement is required to clarify the ambiguous regulations regarding tax report after due date.

참고문헌 (Reference)

1 홍기용, "｢납세자보호법｣ 및 납세자보호원에 관한 연구" 한국세무학회 12 (12): 325-348, 2011

2 고은경, "후발적 경정청구제도에 관한 연구" 한국조세연구포럼 8-2 : 2008

3 백현민, "확정된 부가가치세 환급세액 지급청구는 당사자 소송으로"

4 나성길, "현행 경정청구제도의 주요 쟁점과 개선방안" 한국조세연구포럼 7 : 2006

5 김태호, "지방세 불복절차, 개선방안에 관한 연구" 한국지방세연구원 2012

6 김영순, "조세환급청구권자에 관한 연구－조세환급청구인의 적격에 관한 해석론을 중심으로－" 한국세무학회 13 (13): 9-31, 2012

7 강인애, "조세쟁송법" 2006

8 소순무, "조세소송" 영화조세통람 2008

9 송쌍종, "조세법학총론" 나라 2010

10 사법연수원, "조세법총론Ⅰ" 사법연수원 출판부 2012

11 이태로, "조세법강의" 박영사 2009

12 임승순, "조세법" 박영사 2009

13 강성모, "시설대여거래에 대한 취득세 및 등록면허세 과세 문제" 한국세무학회 13 (13): 449-470, 2012

14 최명근, "세법학총론" 세경사 1999

15 행정안전부, "새 지방세 3법 교수요원 양성과정 교육교재"

16 명영준, "기한 후 신고에 관한 연구" 한국세무학회 28 (28): 245-266, 2011

17 김완석, "경정처분이 이루어진 경우의 경정청구기한" 한국세무사회 (가을) : 2008

18 국세청, "개정세법해설(2011)"

19 국세청, "개정세법해설(2010)"

20 국세청, "개정세법해설(2007)"

21 高木英行, "米国連邦税確定行政における｢査定(assessment)｣の意義(1)" 2005

22 高木英行, "米国連邦税徴収行政における手続的デュー․プロセス" 54 : 2004

23 布川博, "税の消滅時効について" TKC出版 2012

24 金子宏, "租税法(第17版)" 東京：弘文堂 2012

25 池本征男, "申告納税制度の理念とその仕組み(The Journal of National Tax College)" 1998

26 細川和憲, "更正の請求期間を経過した減額更正の請求" 東京経済大学 (20) : 20-, 2011

27 碓井光明., "更正の請求についての若干の考察" (677) : 677-, 1978

28 "国税通則法精解" 東京：大蔵財務協会 2010

29 東京都主稅局, "ガイドブック都税"

30 武田昌輔 監修, "DHC コンメンタール 国税通則法" 東京：第一法規 1982

31 행정안전부, "2013년 시행 지방세 3법 주요 내용"