제3자가 본래의 납세의무자를 대신하여 세금을 납부한 경우에 조세채권을 대위할 수 있는가? 국세기본법 등 세법에는 이 문제에 대하여 아무런 규정이 없다. 이와 달리 민법은 변제자대위에 관한 상세한 규정을 두고 있다. 두 가지 대립하는 시각을 생각해 볼 수 있다. 하나는 공사법 준별론에 입각하여 조세법률관계라는 공법관계에는 사법 규정이 적용되지 않는다는 것이다. 다른 하나는 제3자가 세금을 납부하는 것은 제3자가 채무를 변제하는 사법관계와 구별할 필요가 없으므로, 제3자에 의한 세금 납부의 경우에 변제자대위에 관한 민법 규정이 적용 또는 유추적용된다는 것이다. 조세채권에 대한 변제자대위 문제는 크게는 민법과 세법, 나아가 사법과 공법이라는 대주제와 관련된 문제이다. 이 문제에 관하여 하나의 틀로 공법과 사법에 관한 모든 문제를 해결할 수는 없고, 개별적으로 그 적용여부를 판단하는 과정을 거쳐야 한다. 이 글에서는 제3자가 조세채무를 변제한 경우에 제3자가 민법 규정에 따라 조세채권을 대위행사할 수 있다는 결론에 도달하였다. 조세채권에 대하여 변제자대위에 관한 민법 규정을 아예 배제할 합리적 이유를 찾기 어렵다. 조세채권에 대한 변제자대위의 경우에 私人이 조세채권을 행사하는 경우에 문제되는 사항만을 걷어내고 조세채권을 행사할 수 있다고 하는 것으로 충분하다. 이와 달리 조세채권에 대하여 변제자대위를 부정한다면 제3자에게 불이익을 초래할 뿐만 아니라, 종국적으로는 세무당국에도 아무런 이익이 없다. 따라서 조세채권의 경우에도 민법상의 변제자대위를 부정할 이유가 없다. 이러한 경우에는 민법 규정을 조세채권에도 적용 또는 유추적용하여야 한다.

When a third party pays for a taxation claim, it gives rise to a question of whether this claim can be subrogated. The Korean tax laws such as the Framework Act on National Taxes do not contain any provision on this matter. In contrast, the Korean Civil Code provides for detailed provisions on the third party payor's subrogation. Two opposing views may be put forward. On the one hand, according to the theory of distinction between public and private law, the private law provisions do not apply to the tax law relationship as it is a public law relationship. On the other hand, they apply or may apply by analogy to such a relationship, since there is no need to distinguish between paying taxes by a third party and paying debts by a third party, i.e. a private law relationship. The issue of a third party payor's subrogation on a taxation claim largely involves civil law and tax law, which turns into a main subject of private and public law. On these issues, there would not be one formula which solves all problems on public and private law, rather they should individually be considered so as to determine the applicability of the civil law provisions. This article reached the conclusion that in the case where a third party pays for a taxation claim, the subrogation right may be exercisable according to the civil law provisions. It is difficult to find any reasonable reason to exclude the applicability of those provisions with respect to taxation claims. In the case of a third party payor's subrogation for a taxation claim, the taxation claim can be subrogated by the third party. A denial of a third party payor's subrogation right on a taxation claim does not yield any interest to either tax authorities or the third party.

When a third party pays for a taxation claim, it gives rise to a question of whether this claim can be subrogated. The Korean tax laws such as the Framework Act on National Taxes do not contain any provision on this matter. In contrast, the Korean Civil Code provides for detailed provisions on the third party payor's subrogation. Two opposing views may be put forward. On the one hand, according to the theory of distinction between public and private law, the private law provisions do not apply to the tax law relationship as it is a public law relationship. On the other hand, they apply or may apply by analogy to such a relationship, since there is no need to distinguish between paying taxes by a third party and paying debts by a third party, i.e. a private law relationship. The issue of a third party payor's subrogation on a taxation claim largely involves civil law and tax law, which turns into a main subject of private and public law. On these issues, there would not be one formula which solves all problems on public and private law, rather they should individually be considered so as to determine the applicability of the civil law provisions. This article reached the conclusion that in the case where a third party pays for a taxation claim, the subrogation right may be exercisable according to the civil law provisions. It is difficult to find any reasonable reason to exclude the applicability of those provisions with respect to taxation claims. In the case of a third party payor's subrogation for a taxation claim, the taxation claim can be subrogated by the third party. A denial of a third party payor's subrogation right on a taxation claim does not yield any interest to either tax authorities or the third party.

third party payor's subrogation, subrogation, taxation claim, public law and private law