지방세 부과 또는 감면 결정이 일시 유예되는 경우의 부과권 제척기간 기산점에 관한 연구

Abstract

The imposition of the tax already reduced and the imposition of, or one that has been temporarily suspended, demonstrate a certain number of marked differences. That is, they are essentially separate and distinct dispositions that vary in respect of the timing of constituting tax liability, the initial period of exclusion to the imposition, and the legal nature, among other. In the case of the former, however, the former is subjected to an explicit provision on the initial period of the exclusion, whereas the latter is not. This study originated from the question of whether it is reasonable to apply mutatis mutandis the provisions of the initial base to the collection disposition as per the initial base of the exclusion of the exclusion for either the imposition or exemption beyond the demonstrated significant differences across the legal natures of the both, among others. The details of this paper are summarized as follows. In Section II, the interpretation of the specific contents of each clause of Article 19 of the Enforcement Decree of the Basic Local Tax Act stipulated with respect to the exclusion period of the imposition right was elaborated, and the problems of interpretation theory were derived. In Section III, we focused on the following four points. First, any lack of temporary suspension of the local tax imposition or reduction decision may translate into an unproductive research, so specific cases were directed towards temporary suspension. Second, we investigated the differences and similarities between the two cases through a theoretical review of the imposition of collection or reduction against temporary suspension. Third, the concept of both is established. Fourth, the legislative improvement plan for the current system is suggested by combining the aforesaid arguments. In Section IV, the author explains in detail how this article has been written, and once again, summarized the legislative remedies for the problems.