세법상 기한 후 신고 제도의 문제점과 개선 과제 - 감사(監査)에 의한 소극행정 예방 및 세법 개정 방안을 중심으로 -

Under the Korean tax system, taxpayers’ past due tax returns do not have a power to confirm tax amounts filed by such returns. In these cases, the tax amounts will be confirmed only by tax authorities’ determination notices. Prior to the current tax laws, taxpayers could not appeal to courts for the tax amounts overpaid by past due tax returns before such notices. The current tax system allows taxpayers to file a tax refund claim for the overpaid tax amounts. However, the past due tax returns do not still have the confirmation power, which leads to theoretical and practical problems under the current tax laws. The author suggests two administrative solutions to overcome such problems. First, tax authorities should overhaul their internal instructions regarding past due tax returns and conduct an internal audit of their past due tax return practices. Second, the Board of Audit and Inspection of Korea should also conduct an external audit of tax authorities’ past due tax return activities. These internal and external audits may prevent passive tax administrations regarding past due tax returns. The legislative alternative is to grant the confirmation power to past due tax returns. Specifically, the Framework Act on National Taxes and the Framework Act of Local Taxes should be revised in order that the tax amounts paid by past due tax returns will be confirmed on the moment of filing such returns.