국세기본법상 연대납세의무의 법률관계 규정에 관한 개정시안

Current §25-2 of General Tax Act of Korea(hereinafter referred to as ‘GTAK’) regulates that “Articles 413 through 416, 419, 421, 423 and 425 through 427 of the Civil Code shall apply mutatis mutandis to the joint and several liability to pay any national tax, additional due and disposition fee for arrears under this Act or other tax-related Acts” under the title of ‘Application Mutatis Mutandis of Civil Act concerning Joint and Several Tax Liability’. However, GTAK takes the system that it does not regulate the separate articles but it apply mutatis mutandis of relevant Civil Code. Therefore there rises a question how we apply mutatis mutandis of the concrete articles of Civil Code. Moreover the relevant articles of Civil Code being hard to understand, the taxpayers can hardly interpret and understand the judicial relationship regarding joint and several tax liability. And contrary to the fact that there have been plentiful researches on the relevant articles of Civil Code, there has been almost no discussion on the tax law’s perspective because GTAK just indicated application mutatis mutandis of foregoing articles. Initially, the legislative technique of application mutatis mutandis is to promote the economics of legislation, but from the taxpayers’ perspective it may work as a obstacle to correct understanding of law. It is appropriate to substitute the separate regulations for the mutatis mutandis regulations. In this article, we proposed legislative proposal of §25-2 and §25-3 based on methodology of literature review. The former regulates the out bound judicial relationship of joint tax debtors and the latter regulates the in bound judicial relationship of them concretely. We hope this research result would contribute as a basic material for the future legislation in Korean Assembly.