조세법상 외부세무조정제도에 관한 헌법적 검토

The exterior tax adjustment system was introduced to guarantee the effectiveness with the exact calculation of taxable income, in the process of transition from official assessment system to self-assessment system in 1980. Today, this systems on the basis for self-assessment is recognized as an important obligation of tax administrative cooperation in the long run. This system is necessary to determine the normative stability. Because This system is obligation of tax administrative cooperation, not the benefits of taxation, and ensure the effectiveness of sanctions as a means. Constitutional issues is related to the Limits of delegation Legislation, the property rights, the principle of proportion, the principle of one's own responsibility, the equal right, etc. The result of review is the following； First, we cannot say the statement of exterior adjustment deviates from the limits of delegation legislation as the prediction possibility is easily confirmed when we review the delegation regulations of the related laws deductively, organically, systematically. Second, this system does not infringe on property rights as that did not violate the principle of proportion that consists of four part, the propriety of the purpose, the suitability of the means, the minimum of the infringement, the equilibrium in the benefit of the law. Third, the statement of exterior adjustment does not contradict the principle of one's own responsibility as it plays sufficiently the role to restrict the responsibility on the area that is not influenced by the right of self decision. Fourth, the artcicles of the related ordinace cannot be regarded without reasonable ground as an arbitrary discrimination only because tax obligators are burdened with heavy liability and imposed with restraint who can cooperate without difficulty to achieve the legislation purpose for ensuering the effectiveness of the self-assessment of exterior adjustment.