원천징수의무자의 경정청구권에 관한 해석론

Employers and withholding agents are entitled to the right of request for reassessment on income taxes by the enactment of Article 45-2, ④ in the fundamental law of national taxes. This enactment conflicts with the theory of automatic assessment for employers and withholding agents in Article 22, ② in the same law. Because the automatic assessment does not need to do some special act for assessment conceptually, I will show how to harmonize these contradictory Articles on the view point of the theory of construing law. I conclude that the government does not have the power of assessment to employer or withholding agent generally when there is no dispute between the Service and employers or withholding agents. However, the government does have such power exceptionally when there is dispute between the two parties. This construction makes a change about the theory of automatic assessment, which is supported by the majority of scholars and the Supreme Court. I also critique two theories as inadequate, less precise, and less concrete for harmonizing the two conflicting Articles. While the existing theory of automatic assessment is based on objective assessment, the new one is changed to specific assessment of it. I proved this theory through the following arguments：First, I change objective assessment with specific assessment, which is the requirement of taxation in automatic assessment. This is the same system as self-assessment and assessment by the Service. Second, I emphasize that the power of assessment by government isn't in the legal relations of withholding taxes generally, but this is not extinguished entirely. If it is needed, this power comes out externally. Also, I explain that the right of deducting and collecting taxes from taxpayer by employers and withholding agents comes from the law as the position of an individual, not as that of government. Third, I assert that the act of deduction and collection is connected with the act of submitting the paper of payment records in withholding taxes, although these two acts are separate physically, they are combined as one tax return as part of the self-assessment system. Forth, following from the theory of new specific assessment, the existing right to tax refund would be abandoned automatically. But, I interpret the new article as not obstructing the right. Fifth, I suggest two options of the right of employers and withholding agents for filing tax litigation. The employers and withholding agents have the optional right for two methods of litigation, which are the right of request for reassessment and the right to tax refund. The other is that he has the right of request for reassessment, because it excludes other ways due to it's character. Lastly, I proved that this new theory is right through the interpretation of the context of regulation of the same law, which fixed the statutory time limitation for assessment. Conclusively, the existing theory of automatic assessment has to be changed to the new theory by enacting this article. Accordingly, this new article is harmonized with the theory of automatic assessment in legal relations of withholding taxes.