관세법상 사후세액심사에서의 가산세에 대한 고찰 - 한･일 가산세제도를 중심으로 -

Recently, additional collection rate of additional taxes is increasing every year in Korea and Japan. In this type of environment, Japan revised its additional tax system last year. Korea needs to consider revising its additional tax system by examining Japan's additional tax system. As a result of examining Japan's revised additional tax system, when it came to those who reported tax amount lower than original amount or did not report tax amount, tax payment obligors received reduced tax amount when they responded swiftly to the measures taken by the customs. However, when illegal means of reporting taxes repeated, rate of heavy additional tax increased. As the measures for Korea's additional tax system development, the following contents have been examined. First, induce faithful tax payment by reducing rate of additional tax when taxpayers request revision of tax amount. Second, when taxpayers request revision of tax amount, they are exempted from additional tax. The idea is to secure tax bonds by imposing a portion of exempted additional tax. Third, increase rate of heavy additional tax when illegal means of reporting tax is repeated. Fourth, strengthen promotion so that taxpayers can actively use profit tax amount estimation system.