조세우선권 제도의 비교법적 검토와 국내 제도 개선 방향에 대한 고찰

This paper comprehensively examines the relative priority regimes of tax liens in Korea, focusing on Article 35 of the Framework Act on National Taxes(hereafter FANT) and Article 71 of the Framework Act on Local Taxes(hereafter FALT). When exploring the fundamental elements of the tax liens priority regime, the relative priority regimes of tax liens in Korea are based on “temporal priority"(First in time, first in priority) and “external perceptibility"(objections to the enforcement of secret liens), which establishes the relative priority of tax liens. In connection with the fundamental elements, there are specific characteristics related to the relative priority regimes of tax liens, such as the super-priority of listed liens in the FANT and the FALT, and the special priority approach concerning legislative listed taxes of the FANT and the FALT(so-called “Dang-hae” Taxes), etc. In the Second Chapter, it comparatively scrutinizes countries managing the relative priority regimes of tax liens：Japan and the United States. These countries also consider “temporal priority" and “external perceptibility" as the fundamental elements of the relative priority regimes of tax liens. On the other hand, It also reviews the case of Germany which does not have the original priority regime for tax liens and only relies on the civil enforcement Code, and the case of the UK, where the relative priority regimes of tax liens were abolished and later partially revived. Based on the comparative analysis of similarities and differences between domestic and foreign regimes, it outlines the general direction points for improving the relative priority regimes of tax liens in Korea. The main recommendations of this paper are as follows：amending the articles of disclosing taxpayer’s delinquency information and explaining reasonable and partial amending points of the special priority regime concerning legislative listed taxes, etc.