납세의무자에 대한 신의성실의 원칙의 확대 적용의 필요성에 관한 연구

This study deals with a need for the expansion of the limit of the principle of good faith, which is derived from a relationship between substance-over-form and the principle of good faith to a taxpayer by going through the supreme court precedents. Even if substance-over-form begins by the tax authorities to restrict tax evasion, now the taxpayer also claims substance-over-form to get out of the injustice of tax imposition. The tax authorities protest the claim of the taxpayer's substance-over-form by trying to apply the principle of good faith which was narrowly accepted by the supreme court. The supreme court sometimes depends on substance-over-form in the process of making a decision whether the principle of good faith should be applied to the taxpayer or not. The limit of the principle of good faith to the taxpayer should be extended beyond the principle of estoppel to recover the identity of the principle of good faith from the substance-over-form. For example, it is meaningful to introduce the principle of prohibition of abuse of rights by considering not only economic substance but also other factors in the supreme court decision 2009Du13474 which was decided on January 20, 2011. However, the principle of prohibition of abuse of rights has been used to apply only gold bullion trade so far. In order to expand the range of application of the principle of good faith to not only the principle of estoppel but also the principle of prohibition of abuse of rights, it is necessary to search specific requirements of the principle of prohibition of abuse of rights in the tax law territory which is different with the Civil Law. This paper has a significance as a starting point of discussion to suggest the need and grounds of the principle of prohibition of abuse of rights.