租稅債權의 優先 관련 納稅證明制度의 再檢討

In banking practice, Certificate of Tax Payment("CTP") is used for the purpose of verifying the existence of tax claims which have priority over bank loan credit. The issuance of CTP, however, does not indicate directly that any such tax claims exist. This is because CTP has a limited role under the Taxation Law of Korea. This thesis suggests that the CTP system should be changed to "Certificate of Tax Obligation" which contains the date from which tax claims have priority over the bank loan credit and states the amount of tax obligation.