2015년도 국세기본법 판례회고

This paper introduces six of the Supreme Court’s decisions rendered during the year 2015 that are expected to serve as meaningful precedents for Korean tax laws in general, including the National Tax Basic Act, together with a short commentary on their implications. Of the Supreme Court decisions rendered in 2015 in respect of general Korean tax law issues, the most important one would be the series of the decisions concerning the illegality of duplicate tax audit (Supreme Court Decision 2014Du12062 dated February 26, 2015, Supreme Court Decision 2012Du14224 dated March 26, 2015, Supreme Court Decision 2014Du43257 dated May 28, 2015, and Supreme Court Decision 2013Du6206 dated September 10, 2015). These cases are expected to have a significant impact on various tax cases pending before the courts, and more importantly, on tax administration in the future. Other notable decisions in light of their potential impact on future tax administration include the following: Supreme Court Decision 2015Du38931 (September 24, 2015), which declared that a tax assessment based on a local tax assessment notice which failed to specify the tax rate is illegal; Supreme Court Decision 2014Du11618 (January 15, 2015), which applied a strict standard on interpretation of the requirements to impose unfair under-reporting penalty; Supreme Court Decision 2014Du44205 (March 12, 2015), which recognized “justifiable cause” as a ground for exemption of penalty; and Supreme Court Decision 2013Du22475 (December 23, 2015), which addressed the question of whether the tax authority can, after accepting a refund request by a taxpayer, make a tax assessment reversing such decision.