納稅者의 信賴保護와 納稅者와 課稅官廳의 信義成實의 原則의 適用에 있어서의 問題

This Paper reviews the development to date of the duty of good faith principle which was originated from private legal sectors and applied in public law system. And it also reviews different theories proclaiming on what basis the principle would be recognized as enforceable legal concept in pubic law system. Then, it suggests “consistency in law” theory be adopted with the explanation of the central tenet of democratic ideology, a tenet that is reflected thoroughly “rule of the law” under Constitution. Then, this Paper critiques the scholastic approach to the application of facts for the duty of good faith; at the same time, courts' approach to the principle in real cases. Thus, it requests that the Korean tax regime apply the principle in different way in tax law like the U.S. Then, it recommends alternative approach to current Korean courts' to good faith limit in tax cases, introducing a comparative study of the U.S. and Canadian tax regime, especially the U.S. Supreme Court's case regarding equitable estoppel which is similar to the duty of good faith principle in Korea. Therefore, this Paper provides the overview of the duty of good faith principle and its application to tax cases. Finally, it focuses on the reason the duty of good faith principle shall be implanted in tax law principles and concludes that new suggested approach to the principle meets the rule of law under Constitution.