등기절차상 등록세 과세 쟁점에 관한 연구

A Study on Registration Tax Liability in the Procedure of Registration Although registration tax liability is a quite big item, occupying 20% of local tax, it is difficult to find studies examining registration tax liability from the legal viewpoint. In provisions of current Local Tax Law on registration tax, if one cannot obtain corporate registration within the rage of a tax obligor, or if there is deficit in registration due to the invalidity of registration cause, the return of registration tax is not accepted or there are some issues on practical business, since provisions regarding the tax unit of registration tax is not clear. In addition, there is theoretical dispute over whether the principle of real taxation is applied to registration tax, or whether a tax obligor would be the applicant of registration or the nominal person. There are many reasons occurring this dispute, but it is basically because the provisions of tax law is obscure and provisions corresponding with the conditions do not exist. Article 124, which defined a tax obligor, should be modified, and it is necessary to conduct legislative management for statutes regarding the provision of returning process in case of the invalidity of registration, the provision to control double taxation with acquisition tax, the standards for the decision of tax unit, and the meaning of a person who receives registration.