@article{ART001393053},
author={Lee Hie Houn},
title={Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -},
journal={Public Land Law Review},
issn={1226-251X},
year={2009},
volume={46},
pages={359-376}
TY - JOUR
AU - Lee Hie Houn
TI - Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -
JO - Public Land Law Review
PY - 2009
VL - 46
IS - null
PB - Korean Public Land Law Association
SP - 359
EP - 376
SN - 1226-251X
AB - Simplified taxation system of Value-Added Tax Act is a taxation exception system that exempts the duty of tax payment by the grounding data such as tax accounts to small si zed private businessman with the sales less than 48 million won of goods or service in a year, differently from general tax payer. However, simplified taxation system, under Value-Added Tax Act, clause 25, article 1, enforcement ordinance of the foresaid Act, clause 74, article 2, and the foresaid Act, enforcement regulations, clause 23-2, article 2, 3, and noti-fication of National Tax Service No. 2008-23, is an unconstitutional regulation contrary to principle of taxation equality since it causes imbalance of tax burden between general taxpayer and simplified tax payer and the standard of exception of simplified taxation system is different per region without rational reason by simplified tax payer’s avoiding the receipt of tax accounts and omission of taxation standard. Therefore, the foresaid system should be abrogated and integrated to general taxation so the order of giving and receiving tax accounts should be recovered and fairness of tax burden should be secured. Meanwhile, the standard of exception of simplified taxation system under Value-Added Tax Act is not defined in Value-Added Tax Act, clause 25, article 1, but defined by general delegation to enforcement ordinance, enforcement regulations, and notification of National Tax Service of the foresaid Act, respectively. It is considered not to be contrary to principle of legalism in assessment requirement since it is not considered as general delegation, because ‘types of business, scale and region and so on considered' is difined in Value-Added Tax Act, clause 25, article 1, number 2.
KW - 부가가치세법(Value-Added Tax Act);간이과세제도(Simplified taxation system);간이과세 배제기준 규정(Standard provision of exclusion of simplified taxation;과세요건 법정주의(Principle of legalism in assessment requirement);조세평등주의(Principle of taxation equality)
DO -
UR -
ER -
Lee Hie Houn. (2009). Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -. Public Land Law Review, 46, 359-376.
Lee Hie Houn. 2009, "Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -", Public Land Law Review, vol.46, pp.359-376.
Lee Hie Houn "Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -" Public Land Law Review 46 pp.359-376 (2009) : 359.
Lee Hie Houn. Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -. 2009; 46 359-376.
Lee Hie Houn. "Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -" Public Land Law Review 46(2009) : 359-376.
Lee Hie Houn. Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -. Public Land Law Review, 46, 359-376.
Lee Hie Houn. Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -. Public Land Law Review. 2009; 46 359-376.
Lee Hie Houn. Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -. 2009; 46 359-376.
Lee Hie Houn. "Problem and Improvement plans of sysem of simplified taxation on the Value-Added Tax Act - Combined with the Unconstitutionality of standard provision for exclusion of simplified taxation -" Public Land Law Review 46(2009) : 359-376.
