2015년 국제조세 대법원 판례 회고

This study analyzes three Supreme Court Decisions on International Taxation sentenced between January and December of 2015. The Supreme Court decisions maintain the perspective that the substance over form doctrine applies to international transaction, and based on its direction, application of the doctrine is becoming the standard to such cases. To be more specific, Supreme Court decision of 2014Du335 sentenced on November 26, 2015 interpreted ‘transference of assets free of charge’ on Adjustment of International Taxes Act article 3-2 section 1 rather broadly and quashed the original decision; the Supreme Court decision of 2013Du21373 sentenced on July 23, 2015 differentiated the range of the “conduit company” of the first and second transaction and quashed the original decision to recognize the original tax disposition of the government office for taxation. The Supreme Court decision of 2013Du7711 sentenced on March 26, 2015 viewed that the entity not subject to the comprehensive tax liability is not a legal entity under the Korea-Germany tax treaty and quashed the original decision to recognize the tax disposition. The Supreme Court’s decisions are, in their foundation, desirable, but excessively broad interpretation may cause problems in legal stability and taxing power. Therefore, the problem should be resolved with sufficient discussion in the academia and with legislation.