2019년 조세법 중요판례평석

This article aims to review the contents and meanings of nine important tax decisions which were decided in the Supreme Court in 2019. The selected cases include a criterion for judging whether it is against the legal binding force of the adjudication by the Tax Tribunal, the extent to which the oligopolistic shareholder’s secondary tax liability is established, and whether the actual payment of delayed damages due to the sentence of provisional execution is subject to withholding tax, whether it is subject to the ‘failure-to-return penalty’ when taxpayers report labor income as business income, and even if the corporation gives profit to a related person through transactions with non-related persons, whether the repudiation of unfair acts or calculation regulations can be applied, if goods are supplied from an unregistered business operator and a tax invoice is not issued, whether or not a tax invoice guilt is established under the Law of Punishment on Tax Criminal, and if the registration number in the tax invoice can be regarded as that of the actual supplier, whether the tax credit for purchase is deductible even if the name is different, the exclusion of cumulative taxation in the case of fictitious donation of registered property under a third party’s name, whether the shares allocated as exercise of conversion right to the title trustee of a registered convertible bond are subject to the new fictitious donation of registered property under a third party’s name, and the criteria for judgment of residents of fiscally transparent entity under the Korean-German Tax Treaty.