지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
In principle, a taxpayer is obliged to report a tax under his or her own responsibility and doing a voluntary tax payment within a due date is the basic structure of assessment and collection. Yet, in practice, often voluntary tax returns are found to be lack of propriety either by negligence or by intention. Or sometimes, even tax return itself is not performed. For this reason, tax administration authority is to check the propriety of the return and legality of the returned tax through tax investigation.
Our country had behaved strong tax investigation that emphasize tax income than people's right by justification of fund supply or political purpose for economic development, but these phenomenon can do that is not desirable under self-assessment system that is based on people sovereign power theory, and tax investigation that overemphasize great drought to foreign company which advance in our country can cause trade dispute.
This treatise clarifies the modern sense laying stress on tax investigation that is information gathering methods of tax administration been discussing in our country, and is investigating various discussion that enclose use of tax investigation authority laying stress on peculiar problem on present age.
All in all, the tax investigation system is functioning as a central role of the nation's fiscal policy that is to realize a justice in taxation by regulating and preventing the anti-social, immoral actions on the part of the taxpayer under the rapidly changing economic context, while it guarantees the validity of the national fiscal right, satisfies the financial demand and monitors for the equity on the incidence of a tax on the one hand. Therefore, tax administration authority must execute the tax investigation in such a way that they make sure the propriety and equity based on the tax law, must be prudent above all, and must not neglect in pursuing legal and systematic efforts for the equal and effective tax investigation on the behalf of the taxpayer.
Our country had behaved strong tax investigation that emphasize tax income than people's right by justification of fund supply or political purpose for economic development, but these phenomenon can do that is not desirable under self-assessment system that is based on people sovereign power theory, and tax investigation that overemphasize great drought to foreign company which advance in our country can cause trade dispute.
This treatise clarifies the modern sense laying stress on tax investigation that is information gathering methods of tax administration been discussing in our country, and is investigating various discussion that enclose use of tax investigation authority laying stress on peculiar problem on present age.
All in all, the tax investigation system is functioning as a central role of the nation's fiscal policy that is to realize a justice in taxation by regulating and preventing the anti-social, immoral actions on the part of the taxpayer under the rapidly changing economic context, while it guarantees the validity of the national fiscal right, satisfies the financial demand and monitors for the equity on the incidence of a tax on the one hand. Therefore, tax administration authority must execute the tax investigation in such a way that they make sure the propriety and equity based on the tax law, must be prudent above all, and must not neglect in pursuing legal and systematic efforts for the equal and effective tax investigation on the behalf of the taxpayer.
목차
Ⅰ. 서설
Ⅱ. 세무조사의 의의와 종류
Ⅲ. 세무조사권 행사의 필요성에 관한 통제
Ⅳ. 영장주의의 적용을 통한 납세자의 권리보호
Ⅴ. 결어
참고문헌
〈Abstract〉
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참고문헌 신청이 논문과 연관된 판례 (1)
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대법원 2002. 12. 6. 선고 2001두2560 판결
[1] 과세관청이 세무조사를 하는 과정에서 납세의무자로부터 일정한 부분의 거래가 가공거래임을 자인하는 내용의 확인서를 작성받았다면 그 확인서가 작성자의 의사에 반하여 강제로 작성되었거나 혹은 그 내용의 미비 등으로 인하여 구체적인 사실에 대한 입증자료로 삼기 어렵다는 등의 특별한 사정이 없는 한 그 확인서의 증거가치는 쉽게 부인할 수 없다.
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UCI(KEPA) : I410-ECN-0101-2009-362-016081501