국세 환급금I think about the people. Planning the future.
I think about the people. Planning the future.
I think about the people. Planning the future.
I think about the people. Planning the future.
I think about the people. Planning the future.
Through analysis of domestic and international fiscal policy issues and government fiscal expenditures, we are responsible for analyzing the data necessary for fiscal systems, fiscal policies, and fiscal operations, and producing and operating information to support the government in establishing fiscal policies.
□ When a taxpayer pays incorrectly or in excess of the amount paid as national taxes, surcharges, or delinquent disposal fees, or when there is a refundable amount of tax that must be refunded according to tax laws, the government has the obligation to return it. The amount to be paid is called a national tax refund □ In terms of the national tax refund calculation date, Article 52, Paragraph 1 of the Framework Act on National Taxes states that in the case of ‘national tax refund due to correction or cancellation of the report or imposition on which the payment was made after payment’, from the day following the payment date. However, it is not only unclear whether the ‘reason for correction or cancellation of a report or imposition’ is because there was an illegal reason from the beginning, or because it was legal at the beginning but a reason for correction or cancellation occurred later, and it is unclear whether the reason for correction or cancellation occurred later. Many criticisms have been raised that it is unclear whether there is any benefit to the distinction. □ In particular, national tax refunds are viewed as unjust enrichment of the state, and the scope of return for bona fide beneficiaries under Article 748, Paragraph 1 of the Civil Act and the scope of return for malicious beneficiaries under Article 748, Paragraph 2 of the Civil Act are being raised. Opinions are being presented that a reexamination of our country’s refund surcharge system is necessary □ Accordingly, this study examines whether ① the good or bad faith of the country holding the refund, or ② the possession of unfair advantage, while paying national tax refunds among foreign legislative examples. We would like to study whether there are cases in which the start date for refund surcharges is set differently depending on whether the fault lies with the government or the taxpayer.
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