조세법에서의 준용규정의 적용실태와 개선방안―주요 세법상 시가의 적용을 중심으로―

Korea's law of national tax consist of the adjective law such as Frame- work Act on National Taxes or National Tax Collection Act and the sub- stantive law which provides tax requisition by one tax item－one tax act method regarding all tax acts except Inheritance Tax and Gift Tax Act. In this tax system, there has been a trend toward enacting related legisla- tions by using provisions applicable mutatis mutandis in case of regulating tax requisition. The provisions applicable mutatis mutandis for securing of unity between acts on taxes are generally known as effective means of legislative technique. However, unity and effectiveness of provisions applicable mutatis mutan- dis might bring out taxpayer's inaccessibilty in fulfill his duty of tax payment. In addition, because of different interprets of tax authorities coming from the provisions applicable mutatis mutandis, both taxpayers and tax authorities may be in a state of confusion. For these reasons, this paper reviewed the real state about the application on the provisions applicable mutatis mutandis around application of the market price of tax laws. The following are the excerpts of this study. Firstly, the provisions applicable mutatis mutandis have to be applied cautiously. Secondly, the market price should be applied in a tale irrespective of the personality of taxpayer. Thirdly, transaction without compensation and with compensation of assets should be disentangled in case of appling market price. Fourthly, when the profit of gift is calculated in according to calcu- lation by wrongful act on the transaction with compensation of assets, the date of criteria for calculation should be the day of transaction. Lastly, the relevant government ministries should continue their efforts for unificative application through mutual cooperation in interpretating act and subordinate statute.