수용보상금에 대한 채권자 불확지 공탁에 있어 양도소득의 귀속시기―대상판결：대법원 2012.5.9. 선고 2010두22597 판결―

A public project operator becomes to have ownership of lands at the starting date of the expropriation by the expropriation decision and pay compensation for the expropriation. In case that the public project operator does not know the person entitled to compensation without negligence because ownership of the lands is being disputed, the operator can have ownership of the lands by deposit in place of payment of compensation. It has been argued when the imputed time of the capital gains is in case of creditor-unascertained deposit of compensation. This issue is directly relevant to establishment of the relationship between ‘settlement principle of claims(the imputed time of the capital gains is the date when the judgment in the action for confirmation of the right to claim the deposit becomes final and conclusive)’ and ‘Article 98 of Income Tax Act and Article 162 ① of Regulations for Income Tax Act(the imputed time of the capital gains is the date when the operator deposits compensation for the expropriation)’. The Supreme Court ruled that, on the premise that the above regulations do not stipulate general principles without exception, the imputed time of the capital gains should be the date when the judgment in the action for confirmation of the right to claim the deposit becomes final and conclusive in case of creditor-unascertained deposit of compensation for the expropriation. This decision has the meaning to confirm that settlement principle of claims can function as general criteria for determining the imputed time of the capital gains despite the above substantive enactment.