제2차 납세의무제도의 문제점과 개선방안

Abstract

While the secondary liability for the tax payment system is a very useful and convenient system to secure the collection of taxes and others, it expands the burden to the third party who has no liability for tax payment：thus, it is likely not only to violate trade safety in accordance with private statute but also to infringe upon the third party’s property rights. Therefore, it is necessary to limit the practice of transferring the secondary liability for tax payment to the third party only when there is sufficient legal justification to do so. In reviewing the current secondary liability for tax payment in terms of legal justification of the system, it is necessary to adopt the following institutional improvements： First, regarding the secondary legal liability for tax payment for liquidators and others, the precedence rule on tax collection should be determined by law and the secondary legal liability for tax payment for a person who participated in the division of residual property should be limited to the amount of excessively allocated residual property value. Second, the secondary liability for tax payment for oligopolistic stockholders should be abolished while it is necessary to establish the secondary liability for tax payment system for specific beneficiaries. Third, as for the secondary liability for tax payment for transferees, it is necessary to reduce the range of taxes for business. Also, it is necessary for taxation that is finally determined without any specific procedure such as withholding income tax to be limited to taxes under tax collection disposal (notice of tax payment disposal). Fourth, it should be improved that a property of the person secondarily liable for tax payment from properties under attachment should be made impossible to sell unless it is done after the sales of the original person liable for tax payment.