신고·납부 관련 가산세 규정의 합리성 제고 방안 연구

The primary purpose of regulations governing additional taxes is not to generate government revenue through the imposition of extra taxes. Instead, it aims to prevent the public from incurring additional taxes due to non compliance with their tax obligations and to maximize taxpayers' compliance with tax-related cooperation requirements. In Korea's tax law, these regulations on additional taxes are categorized into two legislative systems： general additional tax regulations under the Framework Act On National Taxes and separate additional tax regulations under the Individual Tax Act. To effectively achieve the intended objectives of these regulations, it is essential to review methods that enhance the rationality of additional tax regulations pertaining to tax filing and payment, which are commonly applied to all national taxes. First, there is a need to consider revising the regulation concerning the imposition of additional tax on tax filings, especially when the government imposes taxes and it is difficult to assume that taxpayers have direct obligation to file taxes. This regulation should be refined, especially in cases where the taxpayer does not owe any taxes. In addition, it is necessary to revise the regulations to provide an incentive for voluntary corrections even if the statutory filing deadline has passed so that taxpayers can submit filing or make revision filing for incorrect tax calculation before the tax office sends the payment notification. As for preliminary return and interim return, which serve as preparatory steps for future final return, it is reasonable not to impose additional taxes if the final return is accurately completed even if the preliminary or interim return was somewhat inadequate. However, for the sake of fairness with taxpayers who diligently fulfilled their filing obligation, it would be advisable to impose minimal additional taxes. While separately regulating and administering the delayed payment penalty tax and the delayed payment interest tax, which functions as deferred interest for late tax payment, it is essential to establish a regulation that reduces the delayed payment penalty tax for taxpayers who can hardly be held responsible for non-compliance with payment. Furthermore, the interest rates for delayed payment interest tax, which are used to calculate the delayed payment interest tax, should be periodically announced to the public. In most cases, additional taxes are imposed on those who fail to meet their obligations for tax filing and payment. However, if additional taxes related to filing and payment are duly imposed, the burden of administrative punishment becomes excessive. Therefore, it is necessary to ensure that additional taxes related to tax filing and the delayed payment penalty are not imposed redundantly. Moreover, by revising the regulation of only reducing additional taxes for filing if the taxpayer filed the revised return and submitted it after the due date, the delayed payment penalty tax, which serves as a penalty for non-compliance with payment obligations, should also be reduced if the relevant tax is paid through voluntary revised return or by filing the return after the due date. This would be a desirable method to effectively encourage voluntary filing and payment.