2010년 국세기본법 판례 회고

The thesis briefly introduces the meaningful fourteen decisions of twenty decisions rendered by the Supreme Court in 2010, with respect to the general theory of the Framework Act on National Taxes, etc. In terms of theme, three of them refer to good faith and non-taxation practice；five of them to taxation exclusion period；three of them to request for correction；and three of them to objection and appeal. With respect to the non-taxation practice, the Supreme Court admitted the constitution of non-taxation practice by lowering the criteria thereof. In connection with the taxation exclusion period for a case that there was income disposition for imbezzlement by representative, and the change in income amount was notified thereby, the Supreme Court issued an important decision that the exclusion period of taxation on income for a person obligated to withhold income tax is not ten years, by finding that such act is not illegal act. In connection with the appeal procedure for a case that the reason of appeal was admitted in fact in the course of appeal, and the taxation was cancelled ex officio with the objection being rejected or withdrawn, the Supreme Court admitted the binding force of such decision and held that such decision might not be reversed unless there is any special reason. The Supreme Court also issued a decision, by participation of all members of Supreme Court, which materially change its existing position as to the meaning of reinvestigation decision and the beginning date of filing period for reinvestigation decision.