가산세제도의 문제점과 개선방안에 관한 연구

While the tax law imposes various cooperation obligations in addition to the tax payment obligations of the original significance to taxpayers in order to implement the convenience of tax administration, reduction of tax collection costs and easy timely securing of tax revenues, it is granting benefits on the tax system to the sincere performers of obligations and inflicting punishment such as additional taxes to the violators of obligations or non-performers in order to ensure the performance of such cooperation obligations. Among them, the additional tax has accomplished rationalization to certain extent such as preparing general provision through the amendment of the 「Framework Act on National Taxes」 in December of 2006. However, not only the provisions on additional taxes are still unable to make the taxpayers understand properly since they are scattered to each individual tax law, but the details are also provided in an excessively complicated way. Therefore, the current additional tax system would have to be improved as the following ways. First, among the current additional taxes, it is desirable to abolish all additional taxes except for the additional taxes for insincere tax report and the additional taxes for insincere tax payment. Second, if it is impossible to maintain only the additional taxes for insincere tax report and the additional taxes for insincere tax payment, it is necessary to seriously consider replacing the additional tax system being imposed as proportional tax rate according to the current individual tax law as a fixed rate additional tax system. Third, as the combined punishment of additional tax and tax penalty are actually falling under a dual punishment, a legislative action to prevent additional tax and tax penalty from being combined is necessary. In other words, the application of additional tax would have to be excluded in case of being punished as tax criminal in order to solve the problem of dual punish- ment of additional tax and tax penalty. Thus, simplifying the complicated additional tax even further and solving the problem of dual punishment with tax penality are desired through the improvement of the additional tax system.