인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
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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
Employers and withholding agents are entitled to the right of request for reassessment on income taxes by the enactment of Article 45-2, ④ in the fundamental law of national taxes. This enactment conflicts with the theory of automatic assessment for employers and withholding agents in Article 22, ② in the same law. Because the automatic assessment does not need to do some special act for assessment conceptually, I will show how to harmonize these contradictory Articles on the view point of the theory of construing law.
I conclude that the government does not have the power of assessment to employer or withholding agent generally when there is no dispute between the Service and employers or withholding agents. However, the government does have such power exceptionally when there is dispute between the two parties. This construction makes a change about the theory of automatic assessment, which is supported by the majority of scholars and the Supreme Court.
I also critique two theories as inadequate, less precise, and less concrete for harmonizing the two conflicting Articles. While the existing theory of automatic assessment is based on objective assessment, the new one is changed to specific assessment of it. I proved this theory through the following arguments：
First, I change objective assessment with specific assessment, which is the requirement of taxation in automatic assessment. This is the same system as self-assessment and assessment by the Service.
Second, I emphasize that the power of assessment by government isn"t in the legal relations of withholding taxes generally, but this is not extinguished entirely. If it is needed, this power comes out externally. Also, I explain that the right of deducting and collecting taxes from taxpayer by employers and withholding agents comes from the law as the position of an individual, not as that of government.
Third, I assert that the act of deduction and collection is connected with the act of submitting the paper of payment records in ithholding taxes, although these two acts are separate physically, they are combined as one tax return as part of the self-assessment system.
Forth, following from the theory of new specific assessment, the existing right to tax refund would be abandoned automatically. But, I interpret the new article as not obstructing the right.
Fifth, I suggest two options of the right of employers and withholding agents for filing tax litigation. The employers and withholding agents have the optional right for two methods of litigation, which are the right of request for reassessment and the right to tax refund. The other is that he has the right of request for reassessment, because it excludes other ways due to it"s character.
Lastly, I proved that this new theory is right through the interpretation of the context of regulation of the same law, which fixed the statutory time limitation for assessment.
Conclusively, the existing theory of automatic assessment has to be changed to the new theory by enacting this article. Accordingly, this new article is harmonized with the theory of automatic assessment in legal relations of withholding taxes.
I conclude that the government does not have the power of assessment to employer or withholding agent generally when there is no dispute between the Service and employers or withholding agents. However, the government does have such power exceptionally when there is dispute between the two parties. This construction makes a change about the theory of automatic assessment, which is supported by the majority of scholars and the Supreme Court.
I also critique two theories as inadequate, less precise, and less concrete for harmonizing the two conflicting Articles. While the existing theory of automatic assessment is based on objective assessment, the new one is changed to specific assessment of it. I proved this theory through the following arguments：
First, I change objective assessment with specific assessment, which is the requirement of taxation in automatic assessment. This is the same system as self-assessment and assessment by the Service.
Second, I emphasize that the power of assessment by government isn"t in the legal relations of withholding taxes generally, but this is not extinguished entirely. If it is needed, this power comes out externally. Also, I explain that the right of deducting and collecting taxes from taxpayer by employers and withholding agents comes from the law as the position of an individual, not as that of government.
Third, I assert that the act of deduction and collection is connected with the act of submitting the paper of payment records in ithholding taxes, although these two acts are separate physically, they are combined as one tax return as part of the self-assessment system.
Forth, following from the theory of new specific assessment, the existing right to tax refund would be abandoned automatically. But, I interpret the new article as not obstructing the right.
Fifth, I suggest two options of the right of employers and withholding agents for filing tax litigation. The employers and withholding agents have the optional right for two methods of litigation, which are the right of request for reassessment and the right to tax refund. The other is that he has the right of request for reassessment, because it excludes other ways due to it"s character.
Lastly, I proved that this new theory is right through the interpretation of the context of regulation of the same law, which fixed the statutory time limitation for assessment.
Conclusively, the existing theory of automatic assessment has to be changed to the new theory by enacting this article. Accordingly, this new article is harmonized with the theory of automatic assessment in legal relations of withholding taxes.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
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오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
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UCI(KEPA) : I410-ECN-0101-2014-329-001183983
