하자 있는 취득세 기한 후 신고를 바로잡는 방법 = How to Correct a Defective Return after Due Date of Acquisition Tax

다국어 초록 (Multilingual Abstract)

The person liable for acquisition tax payment must report and pay the acquisition tax within the set deadline. However, for some reason, the deadline may be missed. If the taxpayer fails to report and pay in time, the tax office will initiate a notification of imposition. However, even if it is a little late, it is better for the taxpayer to report and pay himself/herself. For this reason, even if the original deadline has passed, it can be reported until the tax office decides and notifies it. If the taxpayer report after due date in this way, he or she can reduce some of the burden of the additional tax.
The taxpayer has filed a report after due date, but he or she may think that there is a defect in the report. At this time, the question is how to correct the report. However, in the past, when reporting after due date, there was no provision for correction of report.
In this situation, the Supreme Court said that the tax amount would not be determined if it was reported after due date. However, reporting after due date does not mean that the tax amount is not confirmed. This is because the tax amount is revealed in detail to be recognized, even if you report after due date. The same is applied when a person who has filed a revised report after due date. Therefore, the provision when a person filed a revised report after due date makes a revised report, there is no effect of determining by increasing the amount of tax determined according to the original report should also be changed.
If a request for correction cannot be made when a report is filed after due date, there is no proper way for the taxpayer to correct the defective return after due date. For this reason, the Supreme Court said that the decision to admit the report after due date could be viewed as a disposition and it could be open to debate.
Now, even if taxpayer report after due date, he or she can request correction. If the the tax office refuses to correct the correction, the taxpayer can file an appeal suit against the refusal. Now, with regard to how to correct the report, the difference between the report within due date and the report after due date has disappeared.
After reporting after due date, the tax office must determine the tax base and amount of tax within a certain period and notify the reporter. This was for correcting report after due date by arguing the notification on the premise that a request for correction could not be made when reporting after due date. However, now, even if the tax office does not decide and notify, the corrective report after due date can be corrected through a request for correction. It cannot be said that either a request for correction or an appeal suit is better. Therefore, there is no reason to ask to determine and notify the amount of tax reported after due date.
When creating a regulation that allows a revised report after reporting after due date, there is also an obligation that the tax office have to correct it and notify the reporter accordingly. If the tax office does not make a correction and notify the reporter, a lawsuit against the disposition cannot be filed. However, even at this time, a request for correction can be made. Therefore, the obligation to correct and notify is not necessary.

참고문헌 (Reference)

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