국세부과의 제척기간과 관련한 과세상 쟁점의 분석 －선결정례 등을 중심으로－

Abstract

Based on analysis on previous tax appeals cases, this study classifies taxpayers’ behaviors which fall into “fraud and other illegal activities”. Those behaviors include drawing up fake contracts, double bookkeeping for tax evasion, failing to issue tax invoices or receiving sham tax invoices, premise title trust or business under an alias, imper- sonated money transactions for tax evasion, reporting underestimated revenues or overestimated expenses, and unregistered resale of real estates. Furthermore, this study classifies tax authority’s possible successive tax enforcements during the special tax imposition exclusion period after tax court’s judgements. Those successive tax enforcements include tax imposition on different taxpayers, tax imposition based on different tax requisitions, imposition of capital gains tax instead of donation tax on conditional donation, retroactive tax imposition onto years when tax imposition exclusion period is expired, tax imposition on taxpayers’ spouse in case joint tax imposition on married couple is repealed, and redelivery of tax papers in case first tax papers are not delivered to taxpayers.