지방세 추징과 정당한 사유의 예외

There are plenty of provisions which collects tax once exempted or reduced for special reasons in tax laws, especially in local tax laws. However, some provisions stipulate the collection can also be exempted if there are “just grounds”, while some provisions do not mention the exception clause at all. The concept of ‘just grounds’ are the cause of immunities from responsibility to avoid the collection. There may be controversies over whether the exception of ‘just grounds’ can be granted even in case the relevant provisions do not mention the term specifically. In that the forms vary from provision to provision, that even courts are not consistent on this issue, and that no essential reason why those forms are different is not found, the exemption for ‘just grounds’ should be vested even without the specific term in the provisions. As it is not appropriate for the cause of exemption from collection to take different forms, it is necessary to revisit all the provisions for the immunity from collection overall and to ensure the consistency among provisions. Furthermore, in an effort to enhance taxpayers’ predictability, the introduction of general provisions regarding ‘just grounds’ and further elaboration of standards for their judgement are required.