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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
  • Abbr : KPLLR
  • 2009, 46(), pp.359-376
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Lee Hie Houn 1

1선문대학교

Accredited

ABSTRACT

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.

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