정당한 사유와 가산세 면제에 대한 연구

Abstract

The precedents ruled that additional tax didn't need intention and error of taxpayer to impose executive sanctions on their default. On this point, there is enough room to bring out conflicts between ignorance of error or intention and reasonable cause. So, additional tax cannot be imposed if taxpayers didn't know their duties and had a reasonable cause or no possibility to expect responsibility, even though they failed to perform legal obligation. But current tax law have no definite regulations about what are for reasonable causes. Therefore, reasonable cause is subject to individual judgement, this uses to arouse controversy between taxpayer and authority of taxation. This paper reviews additional tax system, and precedents, the supreme court's position about exemption of additional tax by reasonable cause of korea and japan. In result, there are few differences of additional tax between the two countries. Only, japan has a trend that imposition of additional tax is alleviationing by enlarging a scope for recognizing reasonable cause. On the basis of this, paper presents improvement plans that tax law has to make a more definite regulations on the reasonable cause to minimize problems of confliction between authority of taxation and taxpayer.