소득 관련 가산세로서 과세자료 제출 등의 의무위반 가산세에 대한 연구

Abstract

As a typical tax item whose taxable subject is income, the obligation to pay income tax and corporate tax is definitely determined and become extinct. In addition to such obligation to report and payment, the obligation to submit various statements, receive accounts and eligible documentary evidence, etc., so to speak, the obligation of submission of taxable materials, etc. is together imposed to the taxpayer. The essential cooperation obligation to tax payment in income tax and corporate tax is payment by report, and the obligation of submission of taxable materials, etc. corresponds to incidental cooperation obligation. It is deemed rather excessive to impose additional tax even on violation of such incidental cooperation obligation. The following taxes are the examples where excessive tax payment cooperation obligation was given： additional tax for failure to submit a statement of issuance of convertible bonds, etc. and their underwriters；additional tax for insincerity in a workplace situation report in medical business, etc.；additional tax for failure to submit a statement of shares change situations；additional tax for insincere submission of a statement of business passenger car-related expenses；and additional tax for unregistered housing leasing service. Such additional tax results from the fact that tax administration that must be done by the taxation subject has been imputed to the taxpayer. Accordingly, it is deemed reasonable to abolish such additional tax. Also, the additional tax, etc. for violation of the obligation of withholding tax and submission of a payment statement and a simplified payment statement is the tax that corresponds to duplicate sanctions and it is desirable to integrate them to relieve the burden of the taxpayer in relation to additional tax. A payment statement, etc. shows details of payment of income amount and is intended to prevent income tax, etc. from being evaded by the taxpayer or the person who earned income, and it is necessary to amend relevant laws which exempt additional tax from the portion for which the obligation to report & payment has been fulfilled by the taxpayer or trading partner reporting income tax, etc. In conclusion, with respect to additional tax for violation of the obligation to submission of taxable materials, etc. which correspond to incidental cooperation obligation, it can be said reasonable to abolish additional tax or impose tax in a fixed-amount tax method.