재산세의 사실상 소유개념과 후발적 경정청구에 대한 법리적 고찰

Abstract

In principle, property tax taxpayers in Korea are the de facto owners of taxable items as of the tax base date, but in practice, acquisition tax is applied mutatis mutandis to the acquisition of property taxable items. As of the tax base date (6.1), the acquisition tax taxpayer is regarded as the de facto owner, the property tax taxpayer. These practical practices run counter to the basic logic of the Local Tax Act, which advocates the principle of real taxation. Unlike national taxes, which take the form of one tax item, one tax law, local taxes do not have an independent standard for judgment because there is no distinction between tax items by collecting 11 taxes, including acquisition tax, property tax, registration and license tax, in one law of the Local Tax Act. The current legal system should be improved to establish more specific legal standards for determining the actual owner on the tax base date, which is the time when the property tax obligation is established. By the way, the de facto owner, the taxpayer of property tax is able to be interpreted as a person who actually uses or profits the property. In reality, property taxes collected by local governments by ordinary methods are difficult to collect at the time of their imposition, unlike reporting and payment taxes. However, if the attribution of actual ownership is later revealed, it should be possible to correct it. Therefore, wrong and lasting authorities’ practice that late correction request is not accepted even if the owner became a third party rather than a person prescribed by law at the time of the tax base through a judgment unlike the national tax administration or theory, should be changed.