당초의 신고행위와 증액경정처분의 관계

As to the taxable income reported in a tax return filed by a taxpayer, the tax authorities often impose additional taxes through a corrective disposition arguing that the reported taxable income is less than the taxable income that should have been reported in the first place. There have been many diverse theories trying to explain the legal relationship between taxpayers' tax returns and corrective disposition by the tax authorities. At the same time the Supreme Court has developed a unique case law relating to the legal relationship. So far, the case law had been that in case there was corrective disposition, only the corrective disposition might be the subject of legal dispute as the taxpayer's initial filing of a tax return (a.k.a. initial disposition) became part of corrective disposition, and that even in case the taxpayer might not dispute the initial disposition (e.g., due to the running of the statutes of limitation), the taxpayer would still be able to dispute the initial disposition if there was corrective disposition. Furthermore, it had been ruled that corrective disposition nullified the effect of interest and penalties as well as additional taxes imposed based on the initial disposition. Obviously, the case law had been against the interest of the tax authorities in collection of taxes. In light of this, the National Tax Framework Act was amended on December 18, 2002 to include provisions on the legal effects of corrective disposition. Since the amendment, many new theories have appears relating to the interpretation of the new provisions. Recently, the National Tax Tribunal rendered a decision applying the new provisions. The purpose of this paper is to survey legal theories on the legal relationship between initial disposition (or taxpayers' tax returns) and corrective disposition by the tax authorities and to find a reasonable balance between the two dispositions in light of real cases.