주세법 체계개선에 대한 고찰 (Study on Improving System of Liquor Tax Law)

서지정보

· 발행기관 : 한양법학회
· 수록지 정보 : 한양법학 / 24호 / 247 ~ 274페이지
· 저자명 : 성승제

초록

There is a strong restriction on production, distribution, and ingredients put into on alcohol. There
is a need to change the systemsince National Tax Service is in charge of alcohol, and as a result,
although it has been said that the restrictions on license for wholesale and new manufacturers has
been abolished on November 1998, there are only 9 licensed manufacturers and wholesale is
dominated one company, which is same situation as before.
National Tax Service can restrict the manufacturers and distributors theamount of distributed when
they were punished for violating notice by National Tax Service [An Instructions to Establish System
for Alcohol Trades]. These punishment clauses should be regulated as law than administrative rule.
There is a clause which states that just by ordering reduction in distribution amount, people can
carry out tax audits, cancel alcohol sales license, or after suspension people can deduct the
distribution amount upto 50%,among this regulation,and this seems unjust when these orders are
possible even before irrevocable judgment.
Article 40 of Alcohol Tax Law states that National Tax Service commissioner has a mandateto
give order rights, and its implementing ordinances clause 46 to 50 regulates specific details. Among
these enforcement ordinances, the one regulates regarding the matters of alcohol case, brand, other
indications, division between duty free alcohols and taxed alcohols, and investment*use of alcohol
facilities are out of the range which law has mandated.
Moreover, clause 5 and 6 of article 154 of Regulation on Liquor Taxation uses vague expressions
such as ‘other related matters’ and ‘other related matters in need’, which is a violation to
administrative rule which should be actualization and more definite clause of superior regulations.
Liquor Tax Law states in article 20 that it is able to form a group of alcohol bodies. However
enforcement ordinance of the law states that in order to form a group of alcohol bodies must have
permission from national tax service commissioner. This article is also an example of which is out
of the range of the mandate. Furthermore from article 145 to 153 of Regulation on Alcohol Taxation has more detailed regulations regarding group of alcohol bodies which seems to be violation of
administrative rules’ rights and put more restrictions.

영어초록

There is a strong restriction on production, distribution, and ingredients put into on alcohol. There
is a need to change the systemsince National Tax Service is in charge of alcohol, and as a result,
although it has been said that the restrictions on license for wholesale and new manufacturers has
been abolished on November 1998, there are only 9 licensed manufacturers and wholesale is
dominated one company, which is same situation as before.
National Tax Service can restrict the manufacturers and distributors theamount of distributed when
they were punished for violating notice by National Tax Service [An Instructions to Establish System
for Alcohol Trades]. These punishment clauses should be regulated as law than administrative rule.
There is a clause which states that just by ordering reduction in distribution amount, people can
carry out tax audits, cancel alcohol sales license, or after suspension people can deduct the
distribution amount upto 50%,among this regulation,and this seems unjust when these orders are
possible even before irrevocable judgment.
Article 40 of Alcohol Tax Law states that National Tax Service commissioner has a mandateto
give order rights, and its implementing ordinances clause 46 to 50 regulates specific details. Among
these enforcement ordinances, the one regulates regarding the matters of alcohol case, brand, other
indications, division between duty free alcohols and taxed alcohols, and investment*use of alcohol
facilities are out of the range which law has mandated.
Moreover, clause 5 and 6 of article 154 of Regulation on Liquor Taxation uses vague expressions
such as ‘other related matters’ and ‘other related matters in need’, which is a violation to
administrative rule which should be actualization and more definite clause of superior regulations.
Liquor Tax Law states in article 20 that it is able to form a group of alcohol bodies. However
enforcement ordinance of the law states that in order to form a group of alcohol bodies must have
permission from national tax service commissioner. This article is also an example of which is out
of the range of the mandate. Furthermore from article 145 to 153 of Regulation on Alcohol Taxation has more detailed regulations regarding group of alcohol bodies which seems to be violation of
administrative rules’ rights and put more restrictions.

참고자료

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