ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

A Study on the Rightful Person to Claim Tax Refund －Focused on the Legal Interpretation－

  • YOUNG SOON KIM Inha University

Asian Tax Journal Vol. 13 No. 1 (2012), pp. 9-31

Abstract

On making an assessment, the Service has the equivalent of a judgment against the taxpayer. The Service is entitled to collect the amount of its assessment administratively using roughly the same collection procedures as a judgment creditor uses to collect the judgment from the judgment debtor. For taxpayers, the prospect of the Service's taking enforced collection action after an assessment also brings into play refund procedures. First of all a taxpayer can claim to refund, if the claim is disallowed he or she can sue for a refund of the amount the taxpayer believes the Service erroneously and illegally collected in a court. Therefore the issue that who is the taxpayer entitled to refund is the important. However, there is no definition of the person who can refund tax in Basic Law for Nationl Taxes or the Local Tax Basic Act. So in tax suit it is not easy to find the criteria to decide. Specifically, the case of tax guarantor and the guarantee－insurance securities, the case of real taxpayer being revealed and enforcement procedures, are the representative cases are too difficult to handle. And in the conclusion I try to suggest a few things. That is the necessity of general regulation who is entitled to refund tax. To do this, it is necessary to research the tax refund system in Japan, the United States and Germany.

Keywords

  • tax
  • refund
  • overpayment
  • taxpayer
  • tax court

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Asian Tax Journal

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Editor-in-Chief : Prof. Wanyong Kim Editorial Office : Dept. of Finance, Accounting & Taxation, Hanyang Cyber University, 220 Wangsimni-ro, Seongdong-gu, Seoul, Republic of Korea Tel : +82-2-2290-0418 / +82-10-8664-1117 E-mail : taxresearch2@hanmail.net