지방세법상 가산세 규정 개선방안

Abstract

The acts relating to local tax consist of Local Tax Basic Law, Local Tax Main Law and Local Tax Exemption Restriction Law revised since March 2013. Although this amendments made local tax acts have a basic system like national tax acts, we need to prepare more and better revisions. This study suggests the following solutions for solving systematic problems and complementing faulty relating to tax penalty in local tax acts. First, it is necessary to amend double provisions relating to violating of filing and payment duty between Local Tax Basic Law and Local Tax Main Law. It must be perfectly contained general kind of tax penalty provisions in Local Tax Basic Law. Second, we need to revise tax penalty exception provisions in Local Tax Main Law from tax penalty rules in Local Tax Basic Law. The provisions relating to special withholding agent must be amend to prevent unnecessary legislation. And we must assess same tax penalty to the breach of same obligations in local taxes by self assessment system. Third, we have to amend Local Tax Basic Law to make sure that tax assessment notice includes tax penalty information in detail. If so, we can accurately know detailed additional tax amounts and assessment grounds.