원천징수의무자에 의한 세액 납부가 과세관청의 원천납세의무자에 대한 부과권을 소멸시키는지 여부 -대법원 2007.9.7 선고, 2005두5666 판결에 대한 평석-

Abstract

This Article is a review on a judgement 2005du5666 of the Supreme Court. This judgement is abjudicated with the following decision：The payment of tax withholding by employers extinguishes the rights of assessment by the tax administration on the income tax of employees. I’ve studied that this decision is right or not. I’ve used the method of analyzing the tax statutes, the precedents and the theories for the right result. I've made a conclusion through this study of the following thesis：It is not the rights of assessment but the rights of collecting taxes that the rights of tax administration extinguished by the payment of tax withholding by employer. This is the reverse conclusion against above that judgement. I have the deep feeling of making it stronger the rights of taxpayer in the area of tax procedures through this study. It is constitutional that the tax procedure law is construed and drafted to the direction which is promoting the rights of taxpayer.