2010년 지방세법 판례 회고

In 2010, among the decisions of the Supreme Court related to local tax, four out of six cases were associated with acquisition tax, and generally they are not different from the existing attitude of the Supreme Court. Those that may be significant are as follows. First, there are decisions having significance as precedents；the one in which acquisition price of new construction based on contract for work shall include allowance for maintenance and for retirement (the Supreme Court, Feb. 11, 2010；Sentence 2007du17373), the one in which there shall not be a legal obligation to pay deemed acquisition tax of oligopolistic shareholders in case of variation in share rate by retirement of stock based on acquisition of treasury stock by a corporation (the Supreme Court, Sep. 30, 2010；Sentence 2010du8669), and the one in which meaning of real estate acquired under the condition of Contributed acceptance related to methods of development of private-invested railroad station (the Supreme Court, Mar. 25, 2010；Sentence 2007du15643). Second, there are decisions whose conclusions are agreed on but have some inconvenience. For instance, there was a decision that it was original taxation in case of taxation after the revision to delete the regulations of Retroactive Imposition after tax exemption and reduction (the Supreme Court, Jun. 24, 2010；Sentence 2010du4094). However, it is insufficient to have difficulty in explaining from the aspect of theoretical constitution that a legal obligation to pay tax shall be established two years after acquisition of land. Conclusively, 2010 is generally the year when there were many significant decisions associated with local tax and when a historic event occurred- separation of the local tax law. It is expected to resolve uncertainty in the law taking this opportunity and further studies are needed.