원천징수제도의 입법적 개선방안 연구 ―제척기간과 소멸시효의 개선을 중심으로―

In the tax law, the importance of exclusion period and statute of limitations have it significance in perspective of having the effect of substantive law such as the extinction of tax obligation. This article has been commenced from the fundamental question that “is this right to have a regulation of exclusion period on rights to impose upon the positive tax law in case of income/ corporate tax being withheld?" Furthermore, this question has led to the comparison and review of regulation regarding the record date of statute of limitations on rights to impose of national tax being withheld and local income tax being specially collected. As a result, it has been expanded to another question that “is this right to have a record date regulation on rights to impose of national tax being withheld?" In order to find answers to these questions, this article has been prepared. The brief explanation of entire contents of this article is as follows. In chapter Ⅱ, the legal characteristics of withholding and the current withholding system have been generally reviewed, and the problem has been deduced accordingly. In chapter Ⅲ, the legislative improvement method of current withholding system has been prepared as follows. At first, the regulation of “exclusion period of rights to impose" in the withholding tax item, which causes the confusion in interpretation, shall be deleted promptly. At second, the “record date" regulation of statute of limitations on rights to impose of withholding tax item shall be improved sufficiently for the mitigation of current regulation to prevent the tax evasion of withholding tax for tax authority as well as not to be too severe for person responsible for withholding. At third, the suspension system of statute of limitations on rights to impose regarding local income tax being specially collected (suspension of expiration) shall be introduced to prevent the omission of local income tax. In chapter Ⅳ, what perspective this author has written this article with and the legislative improvement on each of problem have been specifically suggested.