세법상 사해행위취소권의 새로운 전개

A fraudulent act revocation procedure, has various characteristics different from those of general civil procedures in relation with the tax laws. Meanwhile, although tax credits have characteristics different from those of general civil credits, to which the equality of creditor principle is applied, in respect of the tax priority right or overtaking effects, Revoking fraudulent actions procedure of the tax law, in which tax credits are regarded as preserved credit, and creditor's right to cancel of the civil law, which is based on general credits of judiciary, were considered as the same. However, revoking fraudulent actions right based on the tax law involves various other factors, not found in creditor's right to cancel based on the civil law, First, revoking fraudulent actions right based on the tax law targets tax credits based on the public law, not preventing a decrease in joint security of creditors but joint security of tax credits. Also, it is based not on the equality of creditor principle but effects of priority repayment of tax credits so as to secure effectiveness of tax credits. Second, creditor's right to cancel based on the civil law considers credits already valid as preserved credit and values the credit(assets) status of a debtor at the time of a fraudulent act, revoking fraudulent actions right based on the tax law does not significantly require to be established before exercising revoking fraudulent actions right due to the characteristics of tax credits and, thus, it is often sufficient if a high probability of tax credits is expected. Third, Article 30 of the national tax collection law, which specifies revoking fraudulent actions right, complies with Article 406 of the Civil Law (creditor's right to cancel) but, at the same time, also applies a requirement(limit on the time of the exercise) that "..provided that a debtor acted with the purpose of the property right in order to be released from national taxes."Also, influenced by the principle of no taxation without law which strongly requires legal basis, emphasizes strict interpretation, and highly values agreement between an idea and substance, in case the legal nature and effects of revoking fraudulent actions right and responsibilities to prove the fraudulent intention for a beneficiary and creditor, which has not been seriously regarded according to the civil law, become important and in case a debtor consecutively disposes properties due to the possibility to expect additional and repeated imposition, such acts are considered a single act in order to judge the self power of the debtor. In addition,if a target property is secured after a (legal) payment due date, it may not decrease joint security of general creditors but may damage the priority repayment right of tax creditors. The problems mentioned above can be easily resolved if revoking fraudulent actions right based on the tax law and creditor's right to cancel based on the civil law are considered separately. In this study, peculiarities of revoking fraudulent actions right based on the tax law are introduced and legislative solutions presented in order to improve related theories and research results.