국세기본법 제22조의2 시행 후 증액경정처분의 경우에 있어서 심판의 대상과 범위 - 대법원 2009.5.14.선고 2006두17390 판결에 대한 평석 -

Abstract

When an economical act or fact executed by a taxpayer meets the conditions of taxation stipulated by the tax law, tax liability is established automatically (this is called as abstract tax liability). But, execution provisions and range of tax liability aren’t still decided specifically, and thus, a taxpayer can’t fulfill the tax liability according to any specific provisions, and the taxation authorities can’t claim for their right of tax-collecting specifically. Thus, the government should determine the amount of tax liability in order to concretely enforce performance of tax liability. The amount of tax liability could be determined through one decision process, but it could be determined after repeated objection and correction processes. While report, determination, correction and re-correction executed during these processes are performed as one separate act by a taxpayer or the tax authorities, all of them are a series of acts to materialize one established tax liability as certain reasonable amount, and it can be said that they have close and inseparable relation with each other. In other words, original disposition and correction disposition are separate acts in their appearance, but,substantially, they are a series of acts to materialize one abstract tax liability,and these multiple acts are said to have close relation with each other. However, great difference in the resolving method could be resulted from different ways of conceiving the relation between original disposition and correction disposition, including report, determination and correction performed according to afore-mentioned acts which are to be executed during various stages in substantial and procedural parts of the tax law, such as object of dissatisfaction or range of hearing. There hasn’t been a regulation regarding these, but, since Article 22, Provision 2 of the basic law for national tax was newly established, basic standards were prepared. However, since it is impossible to suggest any clear interpretation regarding those standards, there was great confusions out of conflict among various different viewpoints and discrepancy among lower court decisions. But, since an interpretation by the Supreme Court was announced, and it could give us a chance to terminate such confusions, the writer would like to have some profit and loss debates on the relation of the both, introduce existing theories and review the standards of decision and specific examples of application, and then, suggest their significance.