조세법상 납세자에 대한 신의성실원칙의 적용과 한계 - ‘대법원 2009. 4. 23. 선고 2006두14865 판결’을 중심으로 -

The Principle of Good Faith and Fair dealing is applicable to the case of public law as well as civil law. Also it is applicable to the tax payer as well as tax authorities. This principle has been adopted in the National Tax Law. If this principle is applicable to the tax payer, court should proclaim to maintain the administrative measure although it is illegality. Korean Supreme court required three necessary conditions, when the principle is applied. Tax payer's self-contradictory behavior, severe betrayal and worth of tax authorities's trust. But actually we can hardly find the case which maintain the illegal administrative measure in the name of that principle. The case would studied in this paper was about the principle. Supreme court was applicable the principle, so maintained the illegal administrative measure. It is so the extaordinary case. But it is more or less questionable that tax payer did the severe betrayal and whether protect the tax authority's trust. The purpose of this paper is to survey the supreme cases and to find the limit and the required conditions of the principle of Good Faith and Fair Dealing. In conclusion the principle of the Good Faith and Fair Dealing should be adopted so limited, for example if tax payer would do the severe betrayal or disturb the authorities' audit. This studying judgement applied the same criteria to judge whether or not offend the good faith, and approved the good faith to the tax payer. But I think that it is contradict to the preceded judgement because it is not worth to sustain the tax payer's business license and tax payer didn't disturb the authority's audit.