現行 稅法上 更正請求制度에 관한 硏究 = A Study on the Improvement of a Claim for Reassessment

다국어 초록 (Multilingual Abstract)

Texes are imposed through formation and decision of tax payment. There are government imposition way and self-assessment way on the decision method of tax payment, and most taxes are confirmed by self-assessment way because exuviating in traditional decision method in modern taxes. Tax payment by self-assessment system is primary decision method of the tax payer because he knows his assessment well, and reserve decision right of taxation government office to secondary or complemental position. These tax payment system by self-assessment is accepted in the U.S.A. traditionally, and say that is own imposition system in meaning that tax payment establishes oneself standard of assessment and amount of a tax. It is most situation, indeed, taking tax payment by self-assessment way individual income tax, corporate income tax, education tax, traffic tax and etc, in Korean tax system. These self-assessment system can be thought that is suitable to tax payment usage which is democratic because it establishes own tax amount, but when tax return is reported overmuch by mistake of statute etc, it creates the problem to relieve very hardly. So, when taxpayer files overpaid taxes or littleness deficit amount of money, we introduced the claim system for reassessment since 1995 to correct this in case do. This claim system for reassessment has various kinds of problems because the enforcement time is short up to now and the research is not gone abuzz. Therefore, this research examines problems of current the claim system for reassessment and compares with foreign tax laws and groped the improvement way. The improvement ways of current claim system for reassessment are as following if they list important things. First, it is problems about extension of claim period for reassessment. Current claim period for reassessment is that is within 2 years from the date the return was filed in general claim for reassessment's case, and in the case of claim for reassessment by after flare reason arrive within 2 months from a day that reason happens. This can be thought that the period is insufficient in right relief because correspond to short term. Therefore, in general claim for reassessment's case, the period must be extended within 5 years from the date the return was filed, and must be extended within 6 months from a day that reason happens encountering in the claim for reassessment by reason that is after flare. Second, it is problem about unclearable nature of reason in the claim for reassessment by reason that is after flare. Currently, in the case of the claim for reassessment by reason after flare, a analytic part that become an issue is when it cancels contract by inevitable reason, whether correspond to the reassessment claim's subject, and when it correspond to the reassessment claim's subject, inevitable reason usually intends cancellation of sum, that is deciding each differently about the reassessment claim's target in reason after flare time at time of cancellation of sum in case of transfer income tax, gift tax and acquisition tax. Third, it is problem by pleading not guilty of reassessment claim system in local tax law. Current local tax is recognizing right redress through correction report, application and so on. But the claim system for reassessment is not recognized by local tax. As such result, when taxpayer overpays local taxes through mistake, the method of the right relief is blocked effectively in that case and is implying various kinds irrational standpoint being real condition. Therefore, local tax law have to introduce not only general claim system for reassessment but also reassessment claim system by reason after flare as soon as possible.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 우리나라의 경정청구제도
• Ⅲ. 주요 국가의 경정청구제도
• Ⅳ. 현행 경정청구제도의 문제점과 개선방안
• Ⅴ. 결론