중가산세제도의 부정행위에 관한 고찰 = A Study on the Illegal Activity of Heavy Additional Tax

다국어 초록 (Multilingual Abstract)

The Basic Law for National Taxes which was revised as the Law No. 11124 on December 31th, 2011, a Requirement of Heavy Additional Tax was newly changed. “Unjustified Way” changed the name of the “Illegal Activity”. Heavy Additional Tax is applied the principle of no taxation without law. Because It is one type of taxation. Heavy Additional Tax needs to be determined By the clearness of the tax law. Due to the uncertainty of the concept of “concealment and disguise”, Previously there was a discussion about the meaning of it. For example, in order to impose Heavy Additional Tax on taxpayers whether ‘concealment and disguise’ of awareness. Even if the taxpayer``s passive behavior can be included in the act of “concealment and disguise” is whether. As a result, Heavy Additional Tax for abuse of the tax authority was concerned. The revised Basic Law for National Taxes on “Illegal Activity” is also unclear. Thus, the interpretation of its meaning is an important issue. Limited to the subject of “Illegal Activity”, whether the taxpayer or his family or representatives whether the problem is to be included. “Fraud and Other Illegal Activities” on the Law of Punishment on Tax Criminal and “Illegal Activity” on the Basic Law for National Taxes are discussing whether the same meaning when considering the effect of the amendment, which is thought to be synonymous. Due to “Illegal Activity” and “Fraud and Other Illegal Activities” on the same concept to grasp, The taxpayer is likely to be double punishment. Legislative improvements are needed.

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