2008년 조세법 판례 연구

This article aims to review the contents and meaning of important tax decisions which were decided in the Supreme Court in 2008. It contains decisions in the realm of Framework Act on National Taxes, Income Tax Act, Corporate Tax Act, Value-Added Tax Act, Inheritance Tax and Gift Tax Act, Local Tax Act, and Tax Evasion. Some important decisions are as follows: (1) 2006du19105 decided on January 10, 2008: Not only the sole shareholder but also oligopolistic stockholders who together own shares of more than 51% are secondarily liable for tax payment due to Framework Act on National Taxes 39(1) (ii) (ga). (2) 2007du146 decided on May 29, 2008: In case where a resident acquires a house as a housing cooperative member, capital gain taxes may be reduced or exempted under Restriction of Special Taxation Act. (3) 2006da49789 decided on September 18, 2008: Company can demand the representative for reimbursement of the taxes which were withheld and paid in the case of deemed accrual to the representative. (4) 2007du23323 decided on November 13, 2008: All facts and substances including degree of control, backgrounds of embezzlement and result of measure are counted in judging whether any act is an outflow from the company or not. (5) 2008du11211 decided on 2008: The tax base of value-added tax in the game place for adult would not be the net but the total amount which were put in the machines. (6) 2006du9320 decided on February 14 in 2008: No acquisition tax shall be levied in case where the house association acquires trust property for general distribution from its members. (7) 2007do7561 decided on March 27, 2008: Local tax evasions shall not be punished according to Aggravated Punishment Act of Specific Crimes.