재산세의 후발적 경정청구 타당성에 관한 소고:대법원 2019. 2. 28. 선고 2018두61932 판결을 중심으로

Abstract

As of June 1 every year, property taxes imposed and collected on owners of land, buildings, houses, aircraft, and ships are government-imposed taxes, and even now, front-line local governments have refused the taxpayer's request for correction. Many decisions by the Tax Tribunal before 2023 ruled in favor of the tax office for the same reason. National taxes are explicitly recognized by late requests for correction even if it is a government-imposed tax, and theories and Supreme Court precedents affirm this. It is important in terms of protecting taxpayers' rights to admit a late request for correction of property tax, in that the Supreme Court does not recognize the request for return of unfair gains if it is a reason for cancellation by the customs office, which is not a natural invalidation. The Supreme Court's February 28, 2019, sentence 2018 Du61932 is remarkable in that it first recognized a late request for correction of property tax. The court called the tax office's notification of refusal to a late request for correction of property tax an act of disposition, allowing the taxpayer to proceed with a legitimate objection procedure. It also confirmed that if ownership is returned due to invalidity of cause, the person who has been nominally owning for a while cannot be regarded as the de facto owner, even if the beneficiary rights have been temporarily. The fundamental reason why front-line local governments do not recognize any late claims for property taxes in accordance with the practices or interpretations that existed before the overhaul of the local tax system is that the Ministry of Public Administration and Security has not established clear guidelines. The Ministry of Public Administration and Security should quickly grasp the situation of the front-line refusal to claim corrections on property taxes and produce new rules so that taxpayers can be rescued from unfair taxation.