담배소비세의 납세의무 성립시기에 관한 일고찰 ― 미납세반출의 경우를 중심으로 ―

This paper is to review some issues about the timing of tobacco consumption taxation(“TCT”) under the Korean Local Taxation Act, inter alia, especially focusing on the tax-suspension removal. To sum-up the review is as follows: The meaning of the “removal from the factory” stipulated as the timing of TCT should be interpreted in a manner of normatively evaluating the taxpayer’s unnecessary and abnormal actions in pursuit of the windfall of the inventory profit exploiting the scheduled increase of the TCT rate. The meaning of the “does not levy” in case of the tax-suspension removal should be interpreted as the suspension of both the assessment and the collection by the revenue authorities instead of the suspension of the collection only. This interpretation is reasonable and in line with the legislative intention in light of the return, payment and assessment procedures, the period of exclusion from imposition, the treatment of taxation for the discarded product in the bonded area, etc. In addition, it harmonizes with the attitude of the legislations of the leading countries such as the United States, Japan and United Kingdom. It is also possible and reasonable that the “removal from the factory” in the applicability clause of the Addenda has the same meaning of the timing of the TCT because it otherwise renders unlawful and unconstitutional in breach of the well-established anti-retroactive taxation rule.