국세환급금채권의 선충당권에 관한 연구

The tax office is entitled to collect the tax from the taxpayer based on tax law, whereas the taxpayer can claim the tax refund when he or she has any tax amount paid in error, any excess amount paid or any amount to be refunded under the tax-related Acts. The taxpayer can transfer to another person the rights to national tax refund. At this time, if there are other national taxes, additional dues, disposition for arrears, to be paid by an assignor, the tax office can appropriate such national taxes, additional dues and disposition for arrears without delay. This right of the tax office is called advance appro- priation right and is based on the priority of taxes. It is necessary to adjust the range of advance appropriation right to balance the priority of taxes with the right of assignee because the exercise of advance appropriation right can infringe on the right of assignee. The concrete methods are as follows. The First, it is needed to limit the period of advance appropriation right. According to the Article 51 (3) of the Basic Act for National Taxes, the national tax refund left after appropriating should be repaid to the taxpayer within 30 days after the refund of the national tax is determined. Therefore, it is reasonable to limit the period of advance appropriation right within 30 days after the taxpayer requests transfer of the national tax refund to the tax office. The Second, it is needed to limit the range of tax claim directed to advance appropriation right. The assignee cannot anticipate the existence of tax claim, when the taxpayer requests transfer of the national tax refund to the tax office before the tax is established. Therefore, the exercise of advance appropriation right by tax claim which is established after the taxpayer requests transfer of the national tax refund should be prohibited. However, when national tax refund occurs after the request date is exceptional.