현금영수증 관련 가산세 부과요건에 관한 고찰

The system of cash receipts is the first scheme to be made in Korea. The sellers who contact end-consumers directly should issue cash receipts to buyers, which are special formal documents for identifying each transaction. This information of issuing receipts is transmitted to the National Tax Service through special business operators who can deal with the sellers. This scheme makes the taxpayers visible and transparent. Inducements and sanctions are needed to better activate the scheme of cash receipts. One of such ways is to impose penalty taxes to prevent taxpayers from violating duties in relation to cash receipts. The literal descriptions of the legislation about cash receipts are not in concordance with the application of the law to real taxpayers. Therefore, the legislation should be amended in the direction of eliminating this discordance. Firstly, recipients of cash receipts should not be the individuals who buy goods and services from sellers, but the groups in which the members share benefits from income tax deduction. Secondly, the issuing date of cash receipts should be within 10 days from the date of receiving cash, because enough time should be granted to the sellers. And the penalty tax of unissued cash receipts should be assessed for over 20 days from the date of receiving cash. The cash-receipts scheme should become a more concrete and accurate legislation for a transparent society without hiding our earnings.