지방세기본법상 경정청구제도의 문제점과 개선방안

[Purpose] The claim of reassessment in Framework Act on Local Taxes is a system that corrects the taxpayer’s payment of more than the actual amount due to an error. The claim of reassessment systems were introduced in 1995 through amendments to the 1994 Act in the Framework Act on National Taxes and in 2010 in the Framework Act on Local Taxes. Claim of reassessment has served to protect taxpayers’ rights since implementation. However, since its implementation, claim of reassessment has caused various problems, and several revisions of the law have been made to fix it. Nevertheless, the present claim of reassessment still has many problems. This paper proposes an improvement for this problem. [Methodology] This study is conducted through literature review. Specifically, this study is conducted based on related legislative processes, prior studies, and precedents. [Findings] The current claim of reassessment system in Framework Act on Local Taxes has problems with processing period, second claim of reassessment, the due date of the refundable surcharge, and party and object of claim. [Implications] If the taxpayer requires for reassessment, the administrative agency’s processing period would need to be extended. Next, the second claim of reassessment must be granted if it is within the legal period. The date of payment of local tax refunds upon request for correction shall be the date of payment of local taxes. There is a need to expand the parties and objects for requests for corrections. In addition, there are various problems and solutions in the claim of reassessment of tax system.