부과권과 징수권의 행사시기, 제척기간과 소멸시효의 비교

부과권과 징수권의 행사시기   1. 부과과세대상 세목(예: 증여세)<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">수증일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">과세표준 신고기한 및 법정납부기한 ▼</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 62.76pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.59pt; height: 2.82pt;">무신고시 고지서 발송일(법정기일)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.95pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.36pt; height: 2.82pt;">고지서상 납부기한 ▼</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.02pt; height: 2.82pt;">   </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">1/1</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">4/30</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 62.76pt; height: 2.82pt;">→부과권행사가능(5/1)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.59pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.95pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.36pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.02pt; height: 2.82pt;">→징수권행사가능</td></tr></tbody></table>   2. 신고납세대상 세목(예, 소득세)1)신고분(부과권의 행사가 필요 없고 납부기한부터 납부하지 않은 것에 대해 징수권 행사)   <table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">과세기간종료일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">신고일(법정기일)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.61pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 79.74pt; height: 2.82pt;">과세표준 신고기한 및 법정납부기한 ▼</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 145.33pt; height: 2.82pt;">   </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">12/31</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.61pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 79.74pt; height: 2.82pt;">5/31</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 145.33pt; height: 2.82pt;">→징수권행사가능(6/1)</td></tr></tbody></table>     2)무신고분(부과확정 세목과 동일하다)<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">과세기간종료일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">과세표준 신고기한 및 법정납부기한 ▼</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 62.76pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.59pt; height: 2.82pt;">고지서발송일(법정기일)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.95pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.36pt; height: 2.82pt;">고지서상 납부기한 ▼</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.02pt; height: 2.82pt;">   </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.93pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.63pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.27pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 62.76pt; height: 2.82pt;">→부과권행사가능(6/1)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.59pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.95pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 48.36pt; height: 2.82pt;">   </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 54.02pt; height: 2.82pt;">→징수권행사가능</td></tr></tbody></table>   제척기간과 소멸시효의 비교<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">구분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">제척기간</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">소멸시효</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">의의</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">굮가가 국세를 부과할 수 있는 기간(권리의 존속기간)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">징수권을 일정기간 행사하지 않으면 소멸(권리의 불행사기간)</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">성격</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">국가의 부과권(형성권)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">국가의 징수권(청구권의 일종)</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">기간</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">5,7,10,15년</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">5년(또는 10년)</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">기산일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">국세를 부과할 수 있는 날</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">국세징수권을 행사할 수 있는 날</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">중단과 정지</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">없음</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">있음</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 57.77pt; height: 2.82pt;">법률효과</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 179.46pt; height: 2.82pt;">장래를 향하여 부과권 소멸</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 182.29pt; height: 2.82pt;">기산일에 소급하여 징수권 소멸</td></tr></tbody></table>