2009년 조세법 중요 판례

This article aims to review the contents and meanings of some important tax decisions which were decided in the Supreme Court in 2009. It contains decisions in the realm of Framework Act on National Taxes, Income Tax Act, Corporate Tax Act, Value-Added Tax Act, Inheritance and Gift Tax Act, Local Tax Act. Some important decisions are as follows: (1) 2008du11716 decided on February 12, 2009: The tax return of acquisition tax is exceptionally invalid when a special circumstance exists, which can cause a significant damage to taxpayer’s rights. (2) 2006du19693 decided on March 19, 2009: The old Inforcement Decree of Inheritance and Gift Tax Act 31 (6) says that the gains which were taken by a certain corporation such as holding a large amount of deficits would be deemed gains of shareholders. However, this article is invalid because it contradicts with the legislative purpose of Inheritance and Gift Tax Act 41 and exceeds the scope of delegation. (3) 2007du19331 decided on April 9, 2009: The purpose of tax avoidance can be found when avoided income taxes are large even though the title trust was executed to get a loan over limit from a bank. (4) 2006du17390 decided on May 14, 2009: The original tax return or determination is absorbed into the disposition for correction, thus only the latter can be the object of appeal by taxpayers. Taxpayers can insist an illegality of the original tax return or determination at the lawsuit of the redetermination disposition. (5) 2007du3480 decided on October 22, 2009: Even in apartment houses, both space and price should be the standard of heavy taxation of acquisition tax. The old Enforcement Decree of Local Tax Act 84-3 (3) (ⅳ) is invalid because it uses only the space as the standard of imposition of heavy tax, thus it exceeds the scope of delegation of the old Local Tax Act 112 (2) (ⅲ).