2019년 법인세법 판례회고

The author selected and reviewed five judicially significant decisions relating to the Corporate Tax Law, which were sentenced in 2019. Overall, the number of decisions dealing with fierce issues in 2019 was low. And it is noteworthy that the number of decisions related to withholding taxes on domestic source income of foreign corporation was two. It is also worth noting that the decision concerning the new type of repudiation of wrongful calculation was newly sentenced. Specifically, the Supreme Court's decision sentenced on December 27, 2019(2018DU37422) sets the limit on the amount of deduction for reserve funds for proper purpose business and statutory donation. The Supreme Court’s decision sentenced on October 18, 2019(2016DU48256) treats the timing and amount of deduction for defined contribution charges. The Supreme Court’s decision sentenced on April 23, 2019(2016DU54213) treats on the issue of repudiation of wrongful calculation on the payment for the directors for the control premium. The Supreme Court’s decision sentenced on April 23, 2019(2017DU48482) ruled whether the advance payment under international shipbuilding contracts falls under the category of domestic source other income. The Supreme Court’s decision sentenced on July 4, 2019(2017DU38645) deals with the withholding obligations of down payments forfeited by the foreign corporation. Each may have a different views on the conclusion of the foregoing Supreme Court decisions, but at least we can conclude that the theory of corporate tax law is more elaborately developed. Unfortunately, the decision to discontinue of trial on issues that require some legal interpretation made the Supreme Court's position unclear. In 2020, the Supreme Court's decisions on various legal issues in the corporate tax law is hoped to enrich the discussion in the academia of tax law.