국세기본법상 과세전적부심사 제도의 현황과 개선방안

The Constitutions provides for the system of pre-assessment review and the procedure is of great significance in tax administration. Apart from its significance, however, it is in reality becoming a procedure neglected by taxpayers and tax authorities alike. Therefore, it is necessary to look into how the system can be improved to serve the functions that live up to the system’s original significance. The improvements suggested by this article are as follows. The scope of claims subject to a pre-assessment review should be adjusted legislatively. First, where there is a ground to collect tax from a taxpayer prior to the deadline for payment or there is a ground to impose tax on a taxpayer on an ad hoc basis, or if the period between the date of the notice of audit result until the expiration of the statute of limitations for tax assessment is less than 3 months, it is reasonable to include such taxpayer’s claim in the scope of pre-assessment review. However, where the ‘less than 3 months case’, it would be necessary to adopt a special statute of limitations for tax assessment under which the tax authority is permitted to issue a tax assessment within a certain period from a decision in the pre-assessment review. Second, where the amount of tax notice to a taxpayer is less than KRW 1 million or where the tax authority denies a taxpayer’s request for exemption/reduction, it is also reasonable to allow the taxpayer to file a pre-assessment review. Third, where a tax notice is issued pursuant to the instructions or demands by the Board of Audit and Inspection, it is reasonable to exclude such case from the scope of pre-assessment review. In addition to adjusting the scope of pre-assessment review as discussed above, there are also other areas that require improvements in relation to the pre-assessment review system, such as the legal provisions and practices relating to penalty taxes. In terms of the tax authority’s practice, it may be necessary to exempt a taxpayer from penalty taxes or to assume the taxpayer has a ‘justifiable reason’ where the tax authority makes an assessment contrary to a decision in the pre-assessment review. In order to establish such practice, it may also be necessary to expressly provide for such exemption under the Enforcement Standard of the Framework Act on National Taxes. Next, where no decision is made within 30 days from filing of a pre-assessments review, it may be necessary to provide for a total exemption of penalty taxes, and the Framework Act on National Taxes, contrary to the above, needs to be amended.