2009년도 국세기본법 및 재산 관련 세법 판례 회고

This article aims to review and examine the important judgements concern- ing National Taxes(including National Tax Collection Act) and property-related tax law delivered by the Supreme Court in 2009. Property-related tax law includes Inheritance Tax and Gift Tax law and Local Tax law. This paper deals with 7 cases concerning National Taxes and 9 cases concerning property- related tax law. Annotation of cases are composed of summary of fact, issue, the substance of ruling and comment. Generally speaking, cases concerning the principle of legality of taxation like strict interprtaion are in the majority. What is specially nothworthy is 2 the full bench decisions(Mar. 9, 2009；2006du19693 and Oct. 22, 2009.；2007du3480) deals with the issues enforcement decrees are against law. Besides there are important cases such as the relation between originally determined assessment and corrective assessments(May 14, 2009；2006du17390), tax return method, distingtion between nullity and revo- cation in tax return method(Feb. 12, 2009；2008du11716), limit estimation of secondary liability for tax payment in transfer of business(Jan. 30, 2009；2006du1166), the principle of faith and trust in terms of taxpayers(Apr. 23, 2009；2006du14865), heavy registration tax avoidance taking advantage of dormant corporation(Apr. 9, 2009；2007du26629), The Constitutional Court's decision on reversion of contract deposit(Apr. 30, 2009；2007Hunga8) etc. I think these cases contribute to development of tax law study.