과세전적부심사 청구의 사건 심리와 결정에 관한 연구

A on the Case of Review application on legality of capital gain taxation

과세관청이 납세고지전에 과세할 내용을 사전에 납세자에게 통지하고, 납세자는 당해 통지내용에 관한 적법성여부에 관한 과세전적부심사를 청구하여 이를 시정하게 함으로써 부당한 국세처분으로부터 납세자의 권익을 보호하고자 하는 사전적구제제도이다. 본 사건은 과세관청의 양도소득세처분에 대하여 납세자는 이에 불복하여 과세전적부심사청구를 제기한 실제 사건으로서 본고에서는 과세전적부심사청구의 사건 심리와 결정을 제시하고 있다.

This study concentrates on the capital gain tax levied on taxpayers by the taxing authorities. This study actually deals with the following case whereby taxpayer protested to tax assessment by taxing authority and applied for review of legality before taxation. Review system of legality before taxation is the ex-ante relief system rotecting taxpayers right and interests from unfair national taxation, whereby taxing authority notifies the preliminary taxation assessments to taxpayers before tax invoice so as to give an opportunity for taxpayers to apply for legality review and get correction, if entitled to any. A study actually deals with the case whereby taxpayer protested to tax assessment by taxing authority and applied for review of legality before taxation.