현행 경정청구권제도의 문제점 및 개선방안에 관한 연구 - 청구권 행사 기간 및 사유를 중심으로-

Abstract

There are many ways for saving the rights of the taxpayer in the tax organization. Among the methods, the correctional claim system is the best way to get the refund of a tax paid by accident, but it has many problems. First, the claim period is very short to save the right of taxpayer. Usually the governments levy a taxation on the taxpayers for at least 5 years and the largest 15 years. However the taxpayers request the refund just for 3 years. So it is have to be changed between 5 years and 10 years. Second, the agreement cancellation must be an one among a variety of the correctional claim reasons. If the agreement cancellations are not confirmed, the right of the taxpayer is infringed in this system compared to other cancellation reasons. So the agreement cancellations are approved strictly under the condition of the right relief. Third, the retroaction of the unconstitutionality decisions has to be included by the correctional system's reason. Because the reason of the right to rectification is so narrow, the claim reason must be wider for saving the right of a taxpayers. On the conclusion, in response to the tax right of the nation a right of tax payers must be protected. If above all the three reasons are legislated or improved, the taxpayer can use his right surely and the tax administrations levy on the taxation to the taxpayer correctly. If this happen, both the principle of legal taxation and the property right are protected.