2010년 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 2010. 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. Some important decisions are as follows:(1) 2007du20744 decided on January 14, 2010: this decision viewed that in such cases where a business taxpayer who does not own the land spends expenses that are like capital expenditures in nature, the related input tax should not be regarded as an input tax amount related to land, a type of non-deduction input tax. Consequently, the decision ruled that the deduction of input tax shall be decided by whether the business taxpayer is the actual land owner or not. The decision is controversial. (2) 2007du23200 decided on January 14, 2010: this decision viewed that the old Inforcement Decree of Inheritance and Gift Tax Act 49 (5) to be constitutional, and thus ruled the evaluation system of inheritance and gift assets by comparable sales method constitutional as well. The decision leaves room for doubts. (3) 2007du19294 decided on April 15, 2010: this decision ruled that in such cases where a domestic corporation, according to the supply contract with a foreign corporation who does not own a domestic place of business, provides service to those designated by the foreign corporation and deducts the returns from the price it has to pay to the foreign corporation,the trade shall be regarded as an earing foreign currency trade, which is subject to zero tax rate. The decision well meets the reality of business and trade. (4) 2007du12514 decided on June 25, 2010: this decision ruled that statutory period of appeal for review or statutory period of appeal for adjustment according to a reexamination decision, or limitation of actions for administrative litigation shall be reckoned from the day the protestor against the assessment is informed of the follow-up disposal. The decision well meets the reality of taxation practice. (5) 2008du21768 decided on July 22, 2010: this decision ruled that sales business of newly constructed houses that are a part of the construction business only refer to such houses that were originally constructed for a residential purpose, but not such houses that were originally constructed for a studying purpose such as an officetel, and later used for a residential purpose. The decision well meets the legislative purpose.