부가가치세법상 납세협력의무 관련 가산세제도의 개선방안

In this study, we propose a solution to the unreasonable part of current taxation system and whether double taxation of addiction tax and tax penalty by comparing and reviewing arrears taxation provisions related to cooperation obligations under the current “VAT Act”. First of all, as the improvement measures for double sanctions of taxation and taxation punishment, taxation and tax penalties formally have the purpose of sanction or legal nature, so that it is possible to impose a duplicate in the judiciary. In reality, It is a violation of the general public's sense of law to erase more than two financial burdens. Secondly, the improvement of current taxation system is suggested as follows. First, it is reasonable to extend the tax bill issuance exception period from 10th to 15th of next month to reduce tax burden on taxpayers and provide convenience of issuing tax invoices. Second, it is reasonable to unify the tax invoice submission specification to the taxpayer when reporting VAT. Third, it is reasonable to abolish the tax burden if the buyer receives the tax invoice after the supply period but is issued within the tax period in which the supply period belongs. Fourth, it is more desirable to keep the electronic tax bill statutory deadline as “15th day of the next month of issuance” as before. Fifth, it is reasonable to allow the issuance of a revised tax bill or a revised electronic tax bill even if it is mistakenly written, such as a change in the business registration number of the recipient. Finally, in the supplementary tax provision prescribed in Article 60 of the 「Value Added Tax Act」, the appellant tax provision related to the duty of tax compliance shall be absorbed in Article 49 of the 「National Tax Basic Act」.