출자자의 제2차 납세의무의 주요쟁점과 입법적 개선방안

The stockholder’s secondary tax liability cannot be found in foreign legislation cases, and only exists in Korea. This system was implemented in 1951, and at the time, most unlisted Korean companies mainly consisted of families and relatives and although the income of those companies was enjoyed by the dominant stockholders, there were frequent charging shortage of taxes. Thus, the legislator implemented this system in order to regulate the act of the oligopolistic stockholders encroaching taxes by abusing the juristic personality of the company. However, this system is a policy that expands of tax liability to the third party, thus became a significant violation of property rights, and its validity became a problem. After 60 years of this system’s implementation, the reality of the current society has remarkably changed. Unlisted companies recruit investors based on the company’s technological skills and sales ability to display frequent cases of investors becoming the managing body of companies. The dominant stockholder’s act of restoring the company’s income as individual income has become difficult due to the change in legal consciousness and the enforcement of the real-name financial system and real-name real estate system. This system is being evaluated as having no fairness and effectiveness. Ultimately, the complete abolition of this system is reasonable. If complete abolition is difficult, there is the need to largely restrict the scope of application. The main issues and their legislative improvement plans related to the operation of this system is to be examined through this thesis.