신뢰보호원칙과 정당한 사유에 대한 가산세 면제– 대법원 2012. 9. 27. 선고 2012두11607 판결 -

In this case the meaning of investment that was an object of taxation carried forward according to Restriction of Special Taxation Act was at issue. The taxpayer recognized that it was unclear whether contribution to a medical corporation was included in the investment, and intended to follow the answer of a revenue officer in order to minimize the risk due to the unclear code. But the Supreme Court of Korea concluded that contribution to a medical corporation was not eligible for taxation carried forward and the Confidence Protection Principle did not apply to unofficial answer of a revenue officer and there was no reasonable cause for tax penalty exemption. Considering the facts that the certified tax attorney and the revenue officer advised contribution to a medical corporation was included in the investment, and there was no reassessment after the tax investigation, the meaning of investment was not clear. Thus the result of this case means that the taxpayer was burdened with the defect of the unclear code entirely. This position of Supreme Court of Korea on the Confidence Protection Principle and the tax penalty exemption for reasonable cause is insufficient to mitigate the burden of the taxpayer.