출자자의 제2차 납세의무제도의 고찰

Abstract

The second tax liability of contributors is to the expansion of the tax liability, and accept as an efficient means for the principles of equality and secure of tax levy rights, but it has limitations that infringement of the property rights of third parties, hinder predictability, conflict with the principles of the limited liability in commercial laws. This study examine the problems for these features with the second contributors of the tax liability for the interpretation and application, and propose the following conclusions. First, the second tax liability of contributors shall pay to the burden only to the national tax arrears that oligopoly shareholders gain the illegal income to be attributed the corporation. Second, the taxation authorities check up whether the taxpayer is a substantial shareholder or the management control exercised virtually, and must be borne to the secondary tax liability. Third, dominant stockholder individuals are borne the secondary tax obligations as ownership. Fourth, it should not be imposed to the partner unlimited liablity the secondary tax obligations as identity theft and general justification can not be involved in operating the corporate.