지방세특례제한법상 일반적 경과조치 규정의 효력

[Purpose] In this study we examine the effect of general passage settlement clause in the restriction of special local taxation act where the clause that acquisition tax was exempted in the contruction of more than 5 collective housings of those each using exclusively less than 60m2 expired in the end of the year 2014.The first purpose of our study is that we present the problem of general passage settlement clause effecting confidence protection from the point of the principle of legislated taxation. The second purpose of our study is that we propose reform measure of general passage settlement clause leading to discord between the principle of confidence protection and the principle of legislated taxation. [Methodology] To achive the purpose of our study we use document methodology. To find out the problem of general passage settlement clause effecting the confidence protection against the principle of legislated taxation we examine the expired taxation exemption clause in the restriction of special local taxation act. Also we scrutinize the decisions of the Supreme Court and the Tax Tribunal supporting that general passage settlement clause effects the principle of confidence protection. [Findings] We find that general passage settlement clause supports the principle of confidence protection, but on the other hand it infringes upon the principle of legislated taxation. Authorizing the benefits of the confidence protection that results in the exemption of acqisition tax in construction of more than 5 collective housings of those each using exclusively less than 60m2 to the expired acquisition tax exemption clause impairs the principle of legislated taxation. If the letter of using approval of housings was issued after the year 2015, the housing construction had not been completed at that time when acquisition tax exemption clause to promote the construction of small size housing expired in the end of the year 2014. [Implications] In this study we propose that particular passage settlement clause instead of general passage settlement clause should be adopted in the restriction of special local taxation act. The particular passage settlement clause should stipulate the special case of exempting the acquisition tax after the expiration date of acquisition tax exemption clause to protect confidence of taxpayer. Also the particular passage settlement clause should stipulate the time limit to exempt taxpayer from acquisition tax. Therefore the particular passage settlement clause does not harmful to the principle of legislated taxation besides supporting the benefit of confidence protection for taxpayer.