국세부과권의 제척기간에 대한 소고 - 부과제척기간의 연장, 확장해석을 중심으로 -

Abstract

National tax imposition exclusion period was established to settle down taxpayer's legal situation and to fix legal stability promptly. But there is a tendency that tax authorities concerned extend limitation or apply the legislations by interpretation of expansion to prevent tax avoidance. In this study, I am going to review legislations, precedents of Supreme Court, and preceding studies concerning the following 5 topics and then I will clarify my opinion. (1) long-term limitation in case of disposition of income saved by practice of representative under corporation tax law, (2) an indefinite limitation in case of evasion of a large amount taxes under Inheritance and Donation Taxes, (3) limits of determination of reassessment by tax authorities in case of special cases due to a suit of taxation, (4) an advance notice of legislative of conditional donation under capital gains tax. My personal opinions related with above are like these. (1) Disposed income saved by unfair practice of representative under corporation tax law is not a illegal activities under the law of punishment on tax criminal. And it is unfair to apply long-term limitation on practice of representative under corporation tax law because it does not violate levy of national tax about disposition of income and there is no any causation between unfair practice of representative under corporation tax law and disposed income. (2) Special provisions in case of evasion of a large amount taxes under Inheritance and Donation Taxes does not correspond with the purpose of legislation of limitation and it is not equity between taxpayers so it is desirable to unify into 15years limitation. (3) Limits of determination of reassessment by tax authorities in case of special cases due to a suit of taxation is not right without any rational reason considering the principle of rigid interpretation. (4) An advance notice of legislative of conditional donation under capital gains tax d