租稅訴訟上 實額反證에 관한 硏究

• 영문명: A Study on the Rebuttal by Real Amount in Tax Litigation
• 발행기관: 경희법학연구소
• 저자명: 신만중(Shin, Man-Joong)
• 간행물 정보: 『경희법학』제42권 제1호, 375~409쪽, 전체 35쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2007.03.30

영문 초록

The study has discussed issue on actual amount rebuttal by real evidence, which is an exception to underlying principle of taxation, the principle of documentary taxation, where taxation by estimation is permitted and practiced. Depending on how the difference between actual taxation according to documentary taxation and estimated taxation, which is calculated not by directly related documents but indirectly related documents, will be determined, allowance of rebuttal by real amount changes. How the legal perspective of rebuttal by real amount should be taken in when rebuttal by real amount is allowed is one of the key issue. In addition, this is the controversial issue as well in determining the range and degree of proof of rebuttal by real amount. With regards to essence of rebuttal by real amount and taxation by estimation, point of view of supreme court in considering them to be of the same essence must be taken. Unlike the position of the supreme court, characteristic of rebuttal by real amount should be taken as indirect rebuttable evidence, not as basic rebuttable evidence, so that both respective tax office as well as taxpayer shall be equally liable in providing related evidences. Therefore, taxpayers should provide strong evidence to strictly comply with the degree of permitted evidence and evidences should cover gross earning of the taxpayer which includes the net sales as well. Here, the taxpayer must prove required expenses to be equalling income. Lastly, as a means of restricting sudden request for submitting rebuttal by real amount during legal proceedings, deadline must be set as a countermeasure so that series of issues raised by rebuttal by real amount can be resolved through most rational methods.

목차

Ⅰ. 序 言

Ⅱ. 推計課稅의 法的性質과 實額反證의 許容與否

Ⅲ. 實額反證의 性質과 主要事實

Ⅳ. 實額反證과 推計課稅의 主要事實

Ⅴ. 實額反證의 對象

Ⅵ. 實額反證시의 證據提出의 制限

Ⅶ. 맺는 말

키워드

실액반증 추계과세 주요사실 입증책임 일응의 입증 증거제출책임 증거공평 Rebuttal by real amount Estimated Taxation Material operative facts Burden of proof Prima facie Proof Burden producing evidence Fairness of evidence