후발적 경정청구 사유의 문제점과 개선방안 ―국세기본법 제45조의2 제2항 제1호와 제5호를 중심으로―

The subsequent correction claim system is a system that adjusts the basis of taxation if the tax basis is resolved or reduced due to the occurrence of late reasons, even if the tax liability is confirmed and the taxpayer pays the tax amount in terms of practical tax legalism and protection of the people's property rights. Although it is a system to extend the period of objection in consideration of the relief of taxpayers' rights and interests, it is necessary to consider the efficiency and legal stability of the tax administration in its implementation. Therefore, it is desirable to clarify the scope and limits of the taxpayer and the tax office so that it is easy to know whether it is a late reason. Article 45-2 (2) 1 of the recently revised Framework Act on National Taxes stipulates that the decision of a request for examination, a request for trial, or a request for examination under the Audit and Inspection Service Act is the same reason as the court's decision. However, it is questionable whether the transaction or act on which the tax base and tax amount were calculated has the effect of confirming that it is different. There is also a contradiction to the precedents on No. 1 before the amendment. Therefore, it is reasonable to stipulate the decision of the tax office based on the change of legal relations rather than seeing the decision of the court as a late reason. Regarding the interpretation theory of No. 5, which stipulates "similar reasons", the judgment on whether non-recoverable, price reduction, illegal income, and changes in the interpretation of laws and regulations were grounds for a late request for correction was reviewed. It is not desirable to recognize late reasons broadly beyond the limits of the text in the law. Moreover, it is necessary to be cautious about interpretations that contradict existing interpretive theories such as the timing of attribution of profits and losses related to the principle of establishing rights and the law related to outside outflows when illegal income is returned. Subsequent claims for correction based on the practical tax legalism of taxation based on courage and the spirit of protecting taxpayers' property rights guaranteed by the constitution must also be considered in terms of the efficiency and legal stability of the tax administration and must be reasonably interpreted within the boundaries of the law.