국세기본법상 신고와 경정청구권에 대한 연구

Abstract

Supreme Court 2018.6.15 2017Du73068 Decision has ruled that taxpayers who declared inclusion exemption would be entitled to claim for reassessment under the Article 45-2 (1) of the Basic Act for National Taxes. The law provides that “Any person who has filed a return on tax base within the statutory due date of return” is entitled to claim for reassessment. However, the Supreme Court recognize a person who declared inclusion exemption on the same line as the person who files tax return. This study analyzes the fact that the filing a tax return is a self-competed declaration which is a formal act and is hard to evaluate the inclusion exemption and tax reporting equally. In addition, it should be pointed out that various issues on the Basic Act for National Taxes related to the tax reporting may become logically unclear if the logic of the Supreme Court’s decision continues. On the legislative perspective, although, the author believes that the providing minimum 5-year period for claiming reassessment for the notice of assessment is in consistent with equality between the government and taxpayer, it is difficult to understand the Supreme Court has interpreted the “filing tax return” too arbitrarily, which is explicitly stipulated in the Article 45-2 (1) of the Basic Act for National Taxes. In addition, the Supreme Court has extended the interpretation of the case without the specific law, and the Supreme Court ruling requires clear explanation that both the taxpayer and the tax office can understand.