체납세금을 악용한 임대인의 신종 사기범죄 대처방안

A Legal Measure to Prevent Landlord’s New Fraudulent Crime on Delinquent Tax

There are new types of fraud in the housing and commercial lease in which landlords pay the delinquent tax with the deposit of the tenants. These new frauds are rampant within the legal boundaries and can not be punished effectively. This is because the contract is concluded without confirming the delinquent tax; there is no way to verify unless the landlord agrees to the confirmation of delinquency at the conclusion of the contract. In order for the tax office to collect the tax, auction is made through the seizure of the building and the deposit. If this happens, the tenant will be in great economic and mental trouble causing severe stress if he or she fails to receive some or all of the deposit without any fault on their side. Therefore, the measures to prevent this offense and to create the right housing and shopping culture are suggested as follows. First, relevant regulations must be revised and complemented so that without the consent of the landlord, the tenant can go to the tax office with the lease agreement and ask for confirmation of the delinquency. Second, when the taxation department seizes it through amendment of the National Tax Collection Act, legal adjustments should be made to collect delinquent tax preferentially at the time of the seizure rather than at the time of the delinquency. This will ensure that tenants will be able to confirm the transcript of the register, so that they can avoid the occurrence of damage. Third, with regard to the certified real estate brokerage law, arbitrary regulations should be established in such a way that certified real estate agents can elaborate to the lessee about the mortgages, seizure, and delinquent tax. Fourth, in order to prevent this type of fraud crime of the landlord, regulations should be established to ensure that lease deposits will not be seized by the tax office, or institutional arrangements should be made so that the landlord and tenant can open a joint bank account to preclude the seizure of the deposits.