장애인용 자동차 감면의 조세심판례 분석을 통한 입법적 개선방안

Abstract

[Purpose]This study aims to analyze tax precedents related to tax reductions for cars for people with disabilities and then suggest legislative improvement. [Methodology]The provision with the highest number of individual judgment claims is the exemption for cars for the disabled. In this regard, the claimant’s claims were analyzed and organized by characteristics. [Findings]The results of reviewing the claims in the judgment are as follows. Reasons for the disabled (admission to special schools, provision of rental housing for the disabled, etc.) were often cited as reasons for generation separation. Administrative regulations regarding the disabled conflicted with each other, so legislative improvement was needed in terms of tax law revision. Legislative and administrative improvements, such as administrative consultation between relevant ministries, may be necessary at the same time. [Implications]Complementary points of related legislative regulations were presented as a way to help taxpayers understand the accurate tax system and reduce complaints and complaints accordingly. It is expected that this will help the system normalize.