조세 체납자에 대한 관허사업의 제한에 관한 연구

Abstract

If a taxpayer fails to pay national taxes or local taxes, the director of the tax office or the head of the local government to collect taxes, they can be Disposition for tax in arrears, Additional dues, Restrictions on government-permitted business, Submission of certificate of tax payment, Furnishing materials on arrearage of disposal of deficit, Request for travel ban, under National Tax Collection Act or Framework Act on Local Taxes. “Restrictions on government-permitted business” means if a taxpayer fails to pay national taxes and local taxes without any justifiable reason as prescribed by the Presidential Decree, the director of the tax office etc. may request the competent authorities for permission, etc. not to issue such permission, etc. or to suspend the enterprise or cancel the pertinent permission, etc.. If the director of the tax office etc. makes the request, the competent authorities shall comply with such request, unless there are any justifiable reasons to the contrary. But, National Tax Collection Act or Framework Act on Local Taxes shall be amend as follows. ① Restrictions on government-permitted business is permitted to defaulted taxpayer not any business but limited only that business. ② The director of the tax office and the head of the local government must first, Disposition for tax in arrears, later request Restrictions on government-permitted business. ③ The director of the tax office etc. to request the competent authorities for business subject to permission, etc., if a person who fails to pay taxes over a certain number and a certain amount of money. ④ National Tax Collection Act and Framework Act on Local Taxes should be provisions, the director of the tax office etc. shall issue a warning in writing to the effect that he shell be request the competent authorities for permission, etc. not to issue and to suspend the enterprise or cancel the pertinent permission, etc., prior to request.