지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
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.
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.
목차
Ⅰ. 들어가며
Ⅱ. 우리나라 주세법의 체계
Ⅲ. 주세법 체계에 대한 입법례 검토
Ⅳ. 주세법령 체계 개선방향
Ⅴ. 결론
【참고문헌】
【Abstract】
참고문헌 (22)
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UCI(KEPA) : I410-ECN-0101-2013-360-000705857