가산세 면제요건인 ‘정당한 사유’의 유형화에 관한 소고 ― 대법원 판례 및 일본법 분석을 논의소재 삼아 ― = Reasonable cause as an exemption requirement of tax penalty

다국어 초록 (Multilingual Abstract)

The tax law imposes several cooperation obligations on taxpayers to realize the ideal of efficient operation of tax administration and fairness in tax burdens. The tax penalties are to impose sanctions in the form of taxes. Under the current tax return system in South Korea, it is essential to fulfill the cooperative obligations regarding taxation, such as taxpayers reporting taxes and paying them. Thus, maintaing tax penalties is inevitable. In the end, the tax penalties are essentially a means to secure the collection of the principal taxes. Given that principal taxes are also under certain constraints, the tax penalties should not be abused without any constraints.
In consideration of these, if there is a reasonable cause for the taxpayer's failure to fulfill his/her duty in paying taxes, it is necessary to exempt the tax penalties, and the reasonable causes for such exemption shall be prescribed in the tax law to guarantee the rights of taxpayers. Accordingly, the Framework Act on National Taxes also established reasonable causes in 2006. However, legal problems remain, such as the fact that reasonable causes themselves are an indeterminate legal concept and that the type of such causes are not clearly defined in the law. This paper proposed a model article on reasonable causes in terms of increasing the predictability of taxpayers.

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