양도소득세 예정신고납부 관련 부과․징수권에 대한 소고

양도소득세 예정신고납부와 세금 부과·징수권의 쟁점을 검토한다.

Despite efforts to improve the regulations applied to national taxes and to protect the rights and interests of taxpayers, there are three things to be improved. First, the taxpayer has generally fulfilled the provisional return on capital gains tax. In the case of non-payment or underpayment, the competent authority exercises the right to collect by notifying the determined amount of tax. In this case, the date on which the imposition exclusion period begins is the day following the final filing deadline and the extinctive prescription for the right to collect is the day after the due date for filing a legal report.

However, if the taxpayer fails to comply with or underreports the provisional return on capital gains, the competent authority will issue a tax payment notice after determining the tax base. The starting date of the exclusion period shall be the day following the final filing deadline. Therefore, even if the provisional report is fulfilled and the tax is paid early, or losses has occurred when the second real estate is transferred, the base date of the exclusion period is always the day after the deadline for the final tax return.

Second, even if the taxpayer faithfully fulfills the provisional return and payment, such as submitting essential documents before the tax obligation is established, it is not viewed as a legitimate report for reasons such as errors, simple negligence, etc. Third, it is necessary to change the time of determination for the period of application of the extinctive prescription for capital gains tax, as non-reporting and under-reporting of capital gains tax may be given preferential treatment. The improvement measures for these problems are as follows.

First, in the case of a provisional capital gains tax return and full payment, and if certain requirements such as exemption from the final return obligation in accordance with laws and regulations are met, tax laws should be revised that the date of the tax imposition exclusion period begins on the day after the date of the final tax obligation. It seems inevitable to adjust the base date of the exclusion period in order to minimize the possibility of violating ‘the principle of excess prohibition’ while enhancing the consistency of the provisional return and payment system.

Second, if a provisional capital gains tax return is made before the tax obligation is established, it is currently regarded as non-reporting. The report before the formation of tax liability system may be exceptionally introduced. Third, currently, the extinctive prescription system is operated in a way that is determined once based on the amount as of the start date of the extinctive prescription for collection rights. In such cases, the time of judgment shall be reasonably changed so that the ten-year extinctive prescription of the collection right is applied consistently.