납세협력의무 관련 가산세제도의 문제점과 개선방안* = The duty of tax payment cooperation and the problem of the taxation system of the additional tax and legislative improvement plan

국문 초록 (Abstract)

납세협력의무와 가산세제도의 문제점에 대해 다음과 같은 개선방안이 요구된다. 첫째, 가산세와 조세벌의 병과에 의한 과중한 제재에서는 가산세의 부과요건과 조세범의 구성요건이 여러 곳에서 중복되고 있는데, 이러한 중복은 필연적으로 이중처벌의 문제를 발생하게 되어 불합리함으로 가산세제도와 조세벌제도를 병존하되, 가산세와 조세벌이 병과되지 않도록 입법적인 조치를 하여야 한다.
둘째, 방만하고 복잡한 납세협력의무와 가산세의 문제점에서는 원천징수로 인한 발생비용은 국가의 징세비용이 원천징수의무자에게 이전된 것이므로 원천징수의무자에게 부과하는 원천징수납부불성실가산세는 무납부세액 또는 과소납부세액에 대하여 상당 폭으로 인하하여 시행하는 것이 타당하다.
셋째, 납세협력의무와 가산세의 업무량 감축에 대한 개선방안으로는 신고불성실가산세와 납부불성실가산세 및 세금계산서 관련 가산세 등은 체계적으로 정비하되, 자신의 납세의무와 관련이 없는 순수한 협력의무의 위반에 대한 제재인 가산세의 경우에는 이를 통합･폐지 등의 방법에 의하여 이를 보다 단순화하고 그 제재수준도 낮추어 가야 한다.
넷째, 과중한 가산세율 문제의 개선방안으로 먼저 가산세율의 인하와 한도액의 설정 개선에서는 현행 가산세의 한도액을 모든 납세의무자에게 동일하게 본세의 특정금액 한도를 넘을 수 없도록 제한하는 것이 바람직하며, 만일 현행과 같은 금액 기준의 한도액제도를 그대로 존치하는 경우라면 중소기업의 경우에는 그 한도액을 2천만 원으로 제한하는 것이 바람직스럽다.
다섯째, 자진신고납부를 유인하기 위한 가산세 감면조치의 미흡에서는 수정신고나 기한후신고의 경우에도 신고불성실가산세의 감면율을 대폭적으로 높여서 수정신고 또는 기한 후 신고의 유인효과를 높일 필요가 있다.
여섯째, 과세기간 경과이전의 신고납부의무와 가산세 부과의 개선방안으로는 먼저 국가는 그 협력자가 행한 정상적인 원천징수 및 납부의 이행에는 당연시 하고 업무수행의 착오 또는 미이행의 경우에는 원천징수납부의무를 불이행하였음을 이유로 그 협력자에게 원천징수납부 등 불이행가산세를 부과하는 것이 합리적이지 못하므로 폐지하여야 한다.

다국어 초록 (Multilingual Abstract)

In this study, the following remedies were suggested about the duties of taxpayers’ cooperation and the problems of the additional tax system. First, in the case of heavy sanctions, which impose double taxation and tax punishment at the same time, the imposition conditions of additional tax and the composition of tax criminal are duplicated in many places. Such duplication is unreasonable because it inevitably causes problems of double punishment. Therefore, the taxation system and the tax penalty system should coexist, but legislative measures should be taken so that both additional tax and tax punishment are not imposed at the same time.
Second, the expenses incurred due to the withholding in the problem of additional tax and the complicated and lax duties of taxation cooperation are transferred from the state to the withholding taxpayers. Therefore, additional tax for unfaithful withholding tax payment imposed on the withholding taxpayers should be reduced to a considerable extent apropos of the amount of unpaid tax or underpayment tax amount. Also the functions of credit cards and cash receipts are designed to enhance the transparency of the source of taxation. So if the taxation system is to be maintained as it is, they simultaneously serve as court evidence documents. Therefore the additional tax rate should be adjusted uniformly.
In addition, regarding the legitimacy of the business bank account system, the payment of goods or services through a specific business account is taking too much account of administrative convenience. Therefore, it is desirable to abolish the additional tax for unfaithful payment on business bank account. The additional tax for unfaithful payment of the payment statement is a fully paid withholding. Therefore, data that ends tax liability should be charged only with withholding tax and additional tax for unfaithful payment. A separate imposition of an additional tax on the non-payment of a payment statement should be excluded.
The following measures should be taken to reduce the workload of the taxpayers’ cooperation obligation and additional tax. Additional tax on a bad-faith report, additional tax for unfaithful payment, and additional tax related to tax invoices should be systematically improved. However, in the case of additional tax as penalty for violation of the duty of pure cooperation not related to the duty of taxation, it should be simplified and lowered by the method of integration and abolition. On the other hand, as the scheduled payment is a matter of cooperation, the imposition of an additional tax for the unfaithful payment due to the fact that the scheduled payment is not respected or due to late or negligent payment causes many problems in a logical and judicious way. Therefore, this additional tax should be discarded or lower the additional tax rate.
Third, as a solution to the problem of excessive additional tax rate, it is possible to reduce the additional tax rate and improve the setting of the limit. It is desirable to limit the current additional tax ceiling so that all taxpayers cannot exceed a specific amount compared to the principal tax. If the current ceiling system is maintained, it is desirable to limit the ceiling to 20 million won for small and medium enterprises. Then as a cautious adjustment, it is worthwhile to give special attention to limiting the total amount of the additional tax for unfaithful payment so that the amount does not exceed 50% of the principal tax.
Fourth, in order to compensate for the insufficiency of the additional tax reduction measures that induce voluntary reporting, it is necessary to significantly increase the tax credit rate of additional tax on a bad-faith report. In other words, it is necessary to increase the incentive effect of revised reporting or post-due reporting.
Fifth, with respect to the obligation to declare and pay taxes before the tax period and to improve the additional taxation measures, the State tak...