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稅法上 加算稅에 관한 硏究 ―免除의 요건인 ‘正當한 事由’를 중심으로―

Author
김세현
Journal Title
세무와 회계연구
Publication Year
2017
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Summary

This study analyzes lawsuits challenging the imposition of surcharges and the criteria for recognizing ‘justifiable cause.’ The Supreme Court acknowledges justifiable cause in cases of conflicting interpretations of tax law but does not recognize it in cases of simple ignorance or misunderstanding of the law, showing an inconsistent precedent trend. Therefore, clear regulations regarding ‘justifiable cause’ are necessary, along with the application of the principle of liability and the principle of proportionality when imposing surcharges.

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