Earticle

목차

I. 서론
  1. 문제의 제기
  2. 공매관련 국세징수법상 문제점의 발생원인
 II. 체납처분절차와 관련된 국세징수법 등 제규정의 문제점
  1. 국제징수법 규정상 문제점
  2. 국제징수법시행령 해석상 문제
  3. 국세징수법시행규칙상 문제
  4. 국세징수법기본통칙의 문제점
  5. 기타 실무운용상 문제점
 III. 개선방향
 참고문헌
 초록

키워드

가압류(provisional attachment/seizure: pre-attachment: arrest; seizure) 가처분(injunction: provisional disposition) 강제집행(execution) 경매(auction; public sale: an open sale) 경매개시결정(court approval on auction Com-mencement) 경매공고(an auction announcement: a notice of auction) 경매기일(time appointed for having in action) 경매보증금(a security for an auction) 공매(public sale: tax sale) 공개(경쟁)입찰(a public tender) 공탁(deposit: trust) 교부청구(a request for delivery) 납세담보물(a Security for tax payment) 남부기한(the terms of payment/ delivery) 대항력(prevalence power) 대금지급기일(payment date) 동산(movables) 담보물(a security) 담보책임(responsibility for security) 대지(land) 말소(erasure: effacement) 매각결정(sale determination) 매각대금(proceeds from sale) 매각조건(conditions/terms of sale) 매도인(a seller) 매수인(a purchaser: vendee) 배당(배분: dividend: allotment: apportionment: share) 배당금(allocation) 배당기일(dividend payment date) 배당절차(a procedure of allotment) 배당표( a chart of allotment) 배분(배당)요구(a request for distribution) 부동산(real estate: immovables) 상계(a set off) 시효중단(suspension of prescription) 소제주의(extinction doctrine) 압류(attachment: seizure) 압류등기(attachment registration: placement) 압류통지(attachment notice) 압류재산(attached property) 우선변제권(priority: preference) 유치권(lien) 인수주의(acceptance doctrine) 인도(delivery) 임금채귄(Wage claim: unpaid wage claim) 임대차(lease: hire: renting) 임차인(tenant) 조세채건(tax claims amount) 종기(the end of a term; the termination) 징수(levy: assessment) 체납(default of pay-ment: arrearages; nonpayment) 체납세금(taxes in arrearage/ default) 징수(levy; collection) 체납자(a defaulter) 체납처분(delinquency disposition) 체납처분에 의한 압류(attachment for default) 참가압류(participation in attachment) 최고가입찰자(the highest tender) 최저입찰가격(minimum bidding amount) 확정일자 있는 임차인(stamped lessee) 환가(conversion into money).

저자

• 곽용진 [ Kwak Yong Jin | 한국자산신탁(주) 이사, 법학박사 ]

참고문헌

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