세법 해석 기준으로서 엄격 해석의 합리성 제고방안에 관한 고찰

[Purpose] It is clear that strict interpretation should be applied as a tax interpretation standard unless there is an unusual reason. However, strictly literal interpretations can lead to seemingly absurd results if there are legislative deficiencies or rational reasons. The purpose of this study is to present a desirable standard of strict interpretation, with a premise that strict interpretation should be avoided if it produces unreasonable results. [Methodology] This paper reviews the four topics that are relevant to unreasonable results due to the application of strict interpretation to the tax rules. [Findings] If strictly literal interpretations generate absurd results, a revision of tax rules should be considered to make that outcome reasonable. But it is realistically impossible, due to time constraints and procedural limitations, to revise or enact all the tax rules to ensure reasonable outcomes of literal interpretation. Therefore, the tax rules that include the problems related to strict interpretation or mechanical interpretation should be embraced to the suitable interpretation. [Implications] This paper has a great significance as it systematically organized and offered desirable tax interpretation standard related to strict interpretations.