@article{ART002085087},
author={Cho Man Hyeong},
title={The Problems about Fine Notice Disposition in the Local Tax Framework Act},
journal={Public Land Law Review},
issn={1226-251X},
year={2016},
volume={73},
number={2},
pages={263-289}
TY - JOUR
AU - Cho Man Hyeong
TI - The Problems about Fine Notice Disposition in the Local Tax Framework Act
JO - Public Land Law Review
PY - 2016
VL - 73
IS - 2
PB - Korean Public Land Law Association
SP - 263
EP - 289
SN - 1226-251X
AB - Lately I inserted an article, “The Present Legislative Situation and the Analysis of the Problems about The Fine Notice Disposition for Making the Framework Act”in Public Land Law Review Vol. 68 in February 2015. Feeling keen the necessity of a follow-up study of it, I attempt to do a spectrum analysis of the regulations of the fine notice disposition in the administrative relations of local taxes as the first research. Besides, I analyse the problems of the individual regulations in a dimension of the guarantee of right by comparing the individual laws that provide the fine notice disposition as occasion demands, not to mention that of national tax evaders and evaders of customs act, which are similar to each other. As a result, it comes out into the open that the regulations of the fine notice disposition of the fundamental laws covering the local taxes follow the path of the problems seen in other laws as well—the hindrance to the principle of “nulla poena sine lege”, the invasion of the principle of separation of powers, and unconstitutionality. In addition, I suggest in detail other problems shown in the regulations of the fine notice disposition: the object, the requirement, the range of penalty payment, the authority to investigate belonging to the person having the right of the disposition, the performance period, the legal action against nonperformance, the effect of criminal procedure related to the disposition, etc. These problems are not entirely the same with those of the fine notice disposition prescribed in the act on the procedure for the punishment of tax evaders. Lastly, the results of this research will be used as a guideline of the legislation for revising the regulations related to the future fine notice disposition or making the frame act related to it, and also as that of the interpretation in case of the dispute over the disposition of the fundamental laws covering the local taxes.
KW - Fine Notice Disposition;Framework Act On Local Taxes;Local Tax Penalty;administrative order punishment;administrative punishment
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Cho Man Hyeong. (2016). The Problems about Fine Notice Disposition in the Local Tax Framework Act. Public Land Law Review, 73(2), 263-289.
Cho Man Hyeong. 2016, "The Problems about Fine Notice Disposition in the Local Tax Framework Act", Public Land Law Review, vol.73, no.2 pp.263-289.
Cho Man Hyeong "The Problems about Fine Notice Disposition in the Local Tax Framework Act" Public Land Law Review 73.2 pp.263-289 (2016) : 263.
Cho Man Hyeong. The Problems about Fine Notice Disposition in the Local Tax Framework Act. 2016; 73(2), 263-289.
Cho Man Hyeong. "The Problems about Fine Notice Disposition in the Local Tax Framework Act" Public Land Law Review 73, no.2 (2016) : 263-289.
Cho Man Hyeong. The Problems about Fine Notice Disposition in the Local Tax Framework Act. Public Land Law Review, 73(2), 263-289.
Cho Man Hyeong. The Problems about Fine Notice Disposition in the Local Tax Framework Act. Public Land Law Review. 2016; 73(2) 263-289.
Cho Man Hyeong. The Problems about Fine Notice Disposition in the Local Tax Framework Act. 2016; 73(2), 263-289.
Cho Man Hyeong. "The Problems about Fine Notice Disposition in the Local Tax Framework Act" Public Land Law Review 73, no.2 (2016) : 263-289.
