조세환급가산금 제도의 문제점 및 개선방안에 관한 연구

Abstract

The taxpayer can claim the tax refund for many reasons, but they are based on the same basis. That is, there is no ground for the tax assessor to enjoy the unjust enrichment just because of the incorrect tax payment by the taxpayer. But the right to tax refund is the taxpayer's legal right corresponding to the tax obligation, and it is similar to the right of the civil claim. Therefore it is reasonable to keep the balance between the right of tax refund and the tax obligation, and it is in the taxpayer's discretion as to how he dispose of it. However there are much confusion in the interpretation and practical application of the refund tax law. It is necessary to improve the refund tax system as follows. When the Collector of the Tax Office shall add the interest, it is calculated according to the interest rate as may prescribed in the Presidential Decree, taking into consideration the period from the day next to the below enumerated days till the day of appropriation or decision on payment, and the interest rate of deposits in the financial institutions. However the interest rate is very lower than that of additional tax or underpayment. Interest is a charge for the use of borrowed money and reflects the time value of the use of the money. Therefore, it is reasonable to keep the balance between the interest of tax refund and that of underpayment. The principle of taxation by law which constitutes the embodiment of the rule of law in tax law demands not only legality in the assessment and collection of tax, but also the refund of improperly returned or collected tax payments to the taxpayers. For that reason it is very important to keep the valance between the right of tax refund and the tax obligation. In order to do this, it will be necessary that continuous effort is made to interpret reasonably and review the tax refund system.