부부 내지 세대단위의 과세와 공평부담의 원칙

The Principle of no tax without representation is basic doctrine in the field of tax laws. It means the people shall be liable to taxation according to the law. It is prescribed in article 38, and 59 of the Korean Constitution. The constitution also proclaimed “Equality of the people under the law” in article 11. The principle of equality of tax burden is derived from this article. This principle is closely related to the principle of no tax without representation because the principle of no taxation without representation is able to be substantially realized through the principle of equality of tax burden. This principle means equal distribution of tax burden among taxpayers according to one’s ability to pay tax. The principle consist of horizontal equality and vertical equality in taxation. However, in the past, the constitutional court decided that aggregate taxation of assets income(interest, dividend, rent) on husband-wife as a tax unit was against article 36 ① of the constitution. And recently it also decided that aggregate taxation of house and land on household as a tax unit was against the same article. Article 36 ① prescribes that the nation is liable to protect marriage and family life based on dignity of human beings and equality of man and woman. This study is focused on analyzing the factors that constitutional court adopted in judgement of the two cases. These cases are to be considered under the article 11, not under the article 36 ① of the constitution. And it is also considered that rational basis of taxation on husband-wife or households as a tax unit are existed. Equality of tax burden among husband-wife and households, adequate redistribution of income, aid to local finance, stabilization of price of land and house are considered to be rational basis in taxation of asset income and aggregate real property on husband-wife or households as a tax unit.