조세법상 엄격해석원칙의 타당성 검토

Tax Law affects every one and all kinds of business. To fix the tax burden of tax payers is important not only tax law statues themselves, but also the interpretation of the tax law. Every countries adopt very similar methods to interpret their tax law statues ：the universality of the tax law interpretation. But each countries have some distincive methods of the interpretation of tax law. The “Doctrine of Strict Inter- pretation"(嚴格解釋原則) of Tax Law Statues is maybe an unique method of the tax law interpretation in Korea. In the middle of 1960s, Korean Supreme Court established the Doctrine of Strict Interpretation of Tax Law Statues. The doctrine urges tax law interpreter to interpret tax law statues by their words. Of course, it does not mean that the doctrine allows only the grammatical Interpretation. But it is true that the court prefers the grammatical Interpretation of the tax law to the objective interpretation. This article is focused on the necessity and usefulness of the strict inter- pretation of tax law established by the supreme court.