부동산 매매대금의 감액에 따른 취득세경정청구의 가부 ―대상판결：대법원 2018.9.13. 선고 2015두57345 판결―

As a result of the Framework Act on Local Taxes, it is considered that the claim for reassessment has been introduced in the local taxation sector, which has greatly expanded the scope of protection of rights for taxpayers. However, in this case, the Supreme Court of Korea did not admit ex-post reduction in the sale price of the property as the reason of the claim for reassessment because of characteristics of the acquisition tax as the transfer tax. Also, it is a legitimate acquisition action based on the original acquisition value, thus, ex-post reduction of the sale price doesn’t affect taxation of the acquisition tax. But there is no legal basis to believe that Article 50 of the Framework Act on Local Taxes on the claim for reassessment exclude its application only in the acquisition tax. In addition, the precedents of the Supreme Court of Korea, which have accepted the claim for reassessment of VAT, Securities Transaction Tax, etc., those which were conventionally classified as the transfer tax and show that the distributional characteristics of the acquisition tax can not be an intrinsic reason to deny the claim of reassessment. Moreover, from the point of view of the principle of taxation based on the ability to pay, which is derived from the principle of taxation equity, it is reasonable to allow a claim for reassessment so that the change of the taxpaying ability, due to the reduction of the sale price, can be considered in the calculation of the acquisition tax amount.