2013년 법인세법 판례회고

This article aims to review the signigicant and meaningful judgements relate to corporate tax released by Supreme Court in 2013. I addressed 7 cases including issues, facts, judgements and examined with respect to its signi-ficance of each case. Recently, Supreme Court released several judgments related to International tax, which is Supreme Court 2011Du3159 rendered in April 11th, 2013(whether substance over the form rule applies to the withholding obligation on capital gains from the disposition of a non- resident’s Korean shares and whether the limit of withholding obligation). Supreme Court 2012Du7208 rendered in November 28th, 2013(whether domestic corporation share transfer following merger between foreign corporations consists of domestic source income). And, Supreme Court 2011Du1245 rendered in December 26th, 2013 declared that even after the tax liability on income was established, if confirmed as the income is not realized by the subsequent events, tax authority can not impose corporate tax on the income. This case has significance related to the timing of income recognition and principle of settlement of rights. In addition, this article presented Supreme Court cases related to the legality and disposition of the alteration of income amount notice. It seems that Supreme Court maintain previous corporate tax law cases as a whole. But, it could be estimated that with regard to procedures(tax assessment, notice etc.). Supreme Court emphasized principles of due process, and on the other hand, with regard to liability to taxes. Supreme Court took into account substance of incomes and legal relationships in specific cases with an increasing tendency.