가산세제도의 법적 성격과 입법한계 = Legal Nature and Legislative Limit of the Additional Tax System

다국어 초록 (Multilingual Abstract)

The legislation of the right of taxation by the legislative branch is becoming a mere formality and the right of taxation command of the executive branch with lots of professional knowledge has inevitably to be strengthened. Consequently, this brings about more necessity for a mechanism to protect the basic right of the taxpayers from the excessive execution of the right of taxation by the nation and they more and more have no other choice but to depend on the basic principles of taxation such as "principle of no taxation without law" and "equality of tax burden principle".
In addition to the original meaning of the tax law which consists of tax administration convenience,reduction in cost of collection, and realization of securing tax revenue at the proper time to achieve obligation of tax payment by the taxpayer, the tax law imposes many obligations of cooperation such as tax withholding liability, obligation to submit taxation information, etc. At the same time,there are measures to enforce such obligation of cooperation or to prevent the violation of such obligation of cooperation；additional tax system is in place to rectify the resulting violations.
This study looks at the legal nature of the tax law centered around the additional tax system from a legal perspective and the limit of the legislative formative power in regards to the obligation of cooperation for tax payment and additional tax system required by tax law is to be reviewed on an issue－by－issue basis from a constitutional perspective as the following. The additional tax system grants a certain obligation of cooperation for tax payment and since the system secures its effectiveness by imposing restrictions for violation of the obligation, there is a need to verify the system's normative stability from a constitutional perspective.
First, the additional tax system's legal limitation was reviewed through the legal nature of the additional tax.
Second, the relationship between additional tax and tax punishment was noted and the possibilities of mutually complementary relationship and rational implementation were examined.
Third, anti－overrestriction principle and property right protection which limit the legislative formation power of the additional tax system were analyzed.
Finally, the study investigated whether principles such as the equality of tax burden principle,substantial law－governed principle, taxpayer convenience, principle of self－responsibility, etc.
were applied.

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