國稅基本法 第22條의 2의 解釋論

Abstract

Issues on the Interpretation of section 22-2 of the Basic Act for National TaxesWan-Souk, KimFor one case of abstract tax liability, several times of a series of activities such as tax returns and redeterminations, amended returns and redeterminations, and determinations and redeterminations may be taken on different dates.In such a case, conclusions in the object of administrative appeals or tax litigation, the limit of trial or the legal effect of payment and seizure are different according to how right and liability concerning the amount of tax determined by precedent acts (determinations) are affected by succeeding acts (redeterminations).Korea had not have any provisions on the legal effect of re-determination until the 18th of December 2002, on which it newly established a provision on the effect of re-determination in Section 22-2 of the Basic Act for National Taxes. We could not find any provisions on the legal effect of redeterminations until the 18th of December 2002, on which a new provision was established on the effect of redeterminations in Section 22-2 of the Basic Act for National Taxes. That is, it is stipulated in the provision that redeterminations to increase tax does not affect right and liability for the amount of tax fixed by determinations and redeterminations to decrease tax does not affect right and liability for the amount of tax except the amount of tax decreased by the redetermination.Redeterminations to increase tax in Clause 1 of Section 22-2 of the Basic Act for National Taxes should be interpreted to take the independent opinion, and redeterminations to decrease tax in the Clause 2 of the same section should be interpreted to take the partial cancel opinion.