세법상 과세관청의 신의성실원칙- 公的인 見解表明을 中心으로 -

The principle of Good Faith prescribes that a person living in communal living should not betray others but act in trust and sincerity. This is the end result of systematizing the minimum standards for a person’s behavior while living in society, and it has relaxed the rigidity of codified law and has added flexibility in its operation. Nowadays, such principle transcends the boundary of private law and is accepted as appropriate in tax law, which is one of public laws. The Basic Law for National Taxes provides the principle of Good Faith in Section 15. However, it prescribes the principle in abstract terms, but it does not contain the conditions for its application and the effects of the application. As the economy develops, tax law becomes complex and specialized, and there is a greater need for announcement of official stand of tax authorities. As taxpayers rely on it in complying with tax laws, the principle of Good Faith plays an important role in protecting the taxpayer’s trust. If the tax law to which the principle of no taxation without law is applied pursues the principle of legality, then it threatens the taxpayer's trust. Otherwise, it stresses the protection of the taxpayer’s trust, then it will mean it has carried out unlawful administration. Therefore, the principle of no taxation without law and the principle of Good Faith are in clash. In this case, it is important to reasonably blend the demand for legality with the demand of the taxpayer for protection of trust. In tax law, the applicability of the principle of Good Faith ultimately becomes the problem of the conflict in values - whether to pursue the principle of legality or to honor the demand for the protection of trust. In this viewpoint, the harmonization of the two principles is strongly required.