부가가치세에 있어서 예정신고의 납세의무 확정력 인정 여부

Abstract

In South Korea, preliminary tax return system is adopted under the Value Added Tax(VAT) Law in order to alleviate transiently heavy burden of taxes for taxpayers, smooth tax revenue as well as to secure tax revenue at an early stage. It is difficult, however, to assure whether the preliminary VAT return has a power to assess tax liability or not due to ambiguous tax laws and regulations. This issue has been much disputed for a long period of times in the academic world. This study reviews the preliminary VAT return system in terms of tax liability assessment and derives a conclusion that it is inappropriate to interpret the preliminary VAT return as having a power to assess tax liability. This study further analyzes the problems inherent to the preliminary VAT returns and suggests the following measures for resolution. Firstly, under circumstances in which current preliminary return system is to be maintained, i) including taxable income and taxes reported under the preliminary return in the final tax return and granting a tax credit or ii) notifying taxpayers for the preliminary VAT amount equal to a half of taxes paid for the last taxable year could settle the issues related to tax liability assessment of the preliminary VAT return to a certain extent. Secondly, under circumstances in which preliminary return system is to be abolished, operating four(4) taxable periods a year could completely eliminate problems of tax liability assessment issue as well as other concerns arising from the preliminary VAT return.