2012년 조세법 중요 판례

This article aims to review the contents and meanings of some important tax decisions of the Supreme Court in 2012. Some important decisions are as follows:1) Supreme Court decision 2009du14439 on January 26, 2012 : the Supreme Court ruled in this decision that a taxpayer can not appeal against the notification of changes in amount of income in the appeal litigation on tax collection unless it is void. The decision is a natural result if we regard the notification of changes in amount of income as an administrative disposition. 2) Supreme Court decision 2010du10907 on February 16, 2012 : the Supreme Court ruled in this decision that when a clause which served as the base for tax assessment is found unconstitutional,procedures for collection of delinquent tax are not allowed. The decision respects and well meets the binding force of judgement of unconstitutionality. 3) Supreme Court decision 2010du27523 on March 22, 2012 : the Supreme Court ruled in this decision that the due date of tax payment in Debtor Rehabilitation and Bankruptcy Act clause 179(9) means a statutory due date of tax payment. This decision well meets the aim of rational conciliation of group interests in the realm of rehabilitation procedure. 4) Supreme Court decision 2012du6636 on October 11, 2012 : the Supreme Court ruled in this decision that a new tax assessment on a different tax period based on Framework Act on National Tax article 26-2(2) is not allowed. This decision contradicts the legislative purpose of the above clause. 5) Supreme Court decision 2010du12347 on October 18, 2012 : the Supreme Court ruled in this decision that when a tax office assesses an original tax and penalty tax together in a single notice of tax assessment, the individual tax amount and its calculation basis must be clearly written in the notice of tax assessment. Also, when a tax office assesses several types of penalty taxes together by a single notice of tax assessment, the individual penalty tax amount and its calculation basis must be written in the notice of tax assessment. The decision criticizes the wrong practice of tax assessment, thereby protecting the rights of taxpayers. 6) Supreme Court decision 2008du8499 on January 19, 2002 : the Supreme Court ruled in this decision that the principle of taxation based on substance over form can be applied to acquisition tax. The decision aims to prevent tax avoidance and pursuits righteousness in taxation.