소득세법상 마일리지 과세에 관한 법적문제

As the residents or business owner are provided goods and services, they are also given mileage or point, which can be cash back or given goods or services by the amount and frequency of transaction. Law of added value tax was revised and legal basis of mileage taxation has been prepared, but as taxation office imposed income tax on tax payers in spite of no clear regulations of milage on income tax law, it has caused legal disputes with tax payers. Moreover, there have been no discussions about the imposition of income tax of mileage. Therefore, this study examined taxation possibility of mileage into earned income tax, interest income tax, business income tax and other income taxes depending on types of income from milage by current income laws, considered stipulation of mileage taxation, realization of fair taxation principle and trust and protection principle, non-taxation practice of mileage, prohibition of retroactive taxation and period of income tax payment obligation of mileage from the view of principle of legal reserves and taxation legislation and suggested the improvement methods of the related problems, and then sought to guarantee the property rights of tax payers on the Constitution, embody the justice of taxation, taxation legislation and principle of fair taxation, and minimize legal disputes.