국세기본법 제22조의 2 해석론을 중심으로 한 당초처분과 경정처분의 관계

In December 18, 2002, in Article 22－2 of Framework Act on National Taxes (hereinafter referred to as ‘moot point’), it is stipulated 「① Reassessment decision, which is to increase the originally-determined tax amount in accor- dance with the regulations of the tax act, may not influence the framework act on the originally-determined tax amount or rights and obligations stipulated in the tax act. ② Reassessment decision, which is to decrease the originally- determined tax amount in accordance with the regulations of the tax act, may not influence the framework act on tax amounts exclusive of tax amounts to be decreased by the reassessment.」 The government explains the purpose of legislation 「The originally-determined assessment should be separated from reassessment in order that the assessment decision may not be absorbed into the reassessment decision. In case the assessment decision is absorbed into the reassessment decision, preceding formalities, such as delinquency disposition or fines for default determined on the basis of the originally-determined assessment, become invalid. Thus, the assessment decision should be separated from each other in order to prevent such cases. Also in case of separating such assessment decisions from each other, any objections should not be made to assessment decisions that were definitely settled posterior to the period of the appeal of dissatisfaction, and as a result the legal system can be stabilized. In addition, it is to prevent cases of intentionally causing small-sum matters to be rectified. In case of causing a small-sum matter to be rectified, the amount of rectified reassessment may be again increased and so dissatisfaction may be appealed to original decision.」 On the one hand, the theory of absorption, the theory of coexistence, the theory of reverse absorption and the theory of absorption and coexistence have influenced precedents. The precedent on the reassessment decision of which original amount to be rectified on the increase has been based on the theory of absorption. But, in the precedent, the reassessment decision of which original amount to be reflected on the decrease tax amount has been partially cancelled. Since the foregoing moot point has been newly established, however, original assessment decision and reassessment decision need to be reviewed. This study was based on the existing precedents and theories, but dealt with the above-mentioned theory as little as need as it has been sufficiently dis- cussed. In addition, this study aims to review theoretical bases on new view- points so as to ascertain whether such theories meet with the rights of tax- payers and the public interests of tax administration.