조세조약에 의한 소득구분변경의 한계 ― 「국제조세조정에 관한 법률」 제28조의 해석론을 소재로 하여―

In this article, focusing on the legislative purpose and interpretation thereon of the article 28 of International Taxation Adjustment Act (hereinafter referred to as ‘the article’), the condition to change the income classification, income source, taxing right of the domestic tax law by tax treaty, the limitation, legal effect when the article is violated were examined. First, the provision of the tax treaty in question must be applied directly or self-executing. When the provision of tax treaty is applied directly and competes with the domestic tax law on its requirements, the article is applied. However, in this case, the reservation principle should be considered. On the other hand, when the article is not applied to a case on which the article may be applied consciously or unconsciously the problem of hidden treaty override may occur. Though the remedies of the hidden treaty override may not be practical, it is important to recognize that such kind of override may occur. When the domestic tax law complements the contents of the tax treaty, the override also could occurs if the newly revised domestic tax law goes beyond the context of the treaty. Also in that case the article may be violated in consequence.