국세기본법상 과점주주의 제2차 납세의무에 관한 고찰

Abstract

This article focuses on the secondary liability for tax payment especially the character, range of application and range of liability. It has been long debated because it is very unique scheme in the korean entire legal system I want to make out some points which are under debating about the secondary liability for tax payment. It is explained that the scheme has the adhesion and subsidiary as of the main characters of the normal guarantee liability under the civil law. But this approach has the limit to explain the specific points about the scheme. In spite of the decision on the unconstitutionality of the above mentioned scheme on May, 1998 and concessive amendment of the related provisions under the National Tax Basic Act in the end of the same year, the tax officers don’t have the same confirmity approach to interpretate the range of the major shareholders who are liable to the secondary liability for juristic person’s tax payment. As the last point, it is dealt in the lege ferenda aspect that the qualification of the party of the major shareholders who are liable to the secondary liability in the national tax appeal procedure.