소득금액변동통지와 과세전적부심사 - 대법원 판례에 나타난 해석상 쟁점 및 입법적 개선방안 -

Abstract

The author analyzes several issues of a notice of underreported income (“NUI”) and a pre-taxation review program (“PTRP”) from the standpoint of the due process of law. The conclusions of this article are summarized as follows. First, taxpayers who do not agree to a notice of tax audit result or a pre-notice of tax assessment can request a PTRP prescribed by the Framework Act on National Taxes (“FANT”). A tax assessment imposed without the PTRP is void. Second, the tax authorities cannot impose a tax assessment on taxpayers in case they request the PTRP, according to Article 63-15 (3) of the presidential decree of the FANT. Article 63-15 (3) of the presidential decree of the FANT must apply to NUIs. Third, Article 81-15 (2)(ii) provides that taxpayers who have been charged with tax fraud may not request the PTRP. The scope of that article is just limited to tax assessments related to tax fraud. That is, taxpayers may still request the PTRP for NUIs even though such tax assessments are not allowed for the PTRP. Fourth, Article 63-15 (3) of the presidential decree of the FANT should be revised to include not only NUIs but also a notice of underwithholding. Fifth, it is necessary to revise the FANT in order to apply the PTRP and a pre-notice of tax assessment to NUIs.