소득세 원천징수의무자의 납부책임 제한에 대한 소고 -미신고 및 과소신고납부시 판례 분석을 중심으로- = The Limitation of Liability of Withholding Agents of Income Tax－Focused on the Case Analysis in Case of Failure or under Withholding－

다국어 초록 (Multilingual Abstract)

The income tax withholding system is a system in which the payer of income collects and pays the tax from the taxpayer. Withholding system can bring complicated issues in the tax law because it has to consider three legal relations between withholding agent, the state, and withholding taxpayers, who are the beneficiaries of income. However, the withholding system provides the convenience of collection from the viewpoint of the tax authority, and the cases of withholding are expanded in this context. On the other hand, the more the application of the withholding tax is extended, the greater the burden of the withholding agent.
The purpose of this study is to investigate the case of discussing the deletion of burden of taxation such as main tax and additional tax on the withholding agent in the actual case based on the case study and the precedent research related to the withholding tax system. Although there are various prior studies on the withholding system, this study is characterized in that it analyzes the related precedent only to the liability of the withholding agent. As a result of examining cases, cases related to interest income, dividend income, transferable income, earned income were selected. We analyzed them and tried to suggest the limitation of payment responsibility of the withholding taxpayers.
As a result, various types of burdens such as classification of income, determination of who is the beneficiary, and calculation of the withholding tax amount have been found. Among them, the burden of the withholding obligation of the company due to the embezzlement by the representative and the withholding obligation to determination the beneficiary when the taxpayer is a non－resident, stick out. In some cases, it is possible to compare the burden of the taxpayer with the burden of the withholding agent who collect the tax amount instead.
Some of the problems were supplemented by the interpretation of the statute by the court and the revision of the law. However, the burden of the company’s withholding obligation due to the embezzlement by the representative and the obligation of the withholding agent to determine the beneficiary remains a heavy burden. The nature of the withholding system is that the tax liability are automatically established and confirmed, and that the withholding tax amount can be specified immediately and clearly. The overburden of the withholding agent arises from the application of the withholding system to inadequate income types that do not match the nature of the withholding system.
The withholding agent who bear the obligation to collect on behalf of the tax authority and bear the obligation to pay on behalf of the taxpayer, without any further compensation. Nonetheless, the withholding agent bear all responsibility for failure or under withholding. It is not desirable that withholding agent take responsible for the case what the tax authority can only obtain the withholding information through the investigation. It is necessary to improve the withholding system in order to reduce the burden on the withholding agent.

참고문헌 (Reference)

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