취득세 추징배제사유로서의 ‘정당한 사유’의 판단기준

The exclusion of additional collection for acquisition tax functions as a means to ensure the effectiveness of the reduction or exemption system and to ensure that additional collection does not have too harsh consequences for taxpayers in accordance with the principle of proportion set by the Constitution. Therefore, when determining the ‘just grounds’, it is necessary to first review whether the exclusion of additional collection conforms to the purpose of reduction or exemption, and if not, whether the additional collection is too harsh on the taxpayer. In the former case, considering the purpose of the reduction or exemption system, the possibility of use suitable for the purpose of acquisition is the most important factor, and if the reasonable preparation period exceeds the grace period, it is considered together. Usability is determined based on the progress of direct use, but the impact of restrictions on direct use by taxpayers, etc. is also considered, and the preparation period is based on the average time spent in similar cases, but is calculated by reflecting the specificity of individual cases. In the latter case, the reason for disability that has been prevented from direct use is considered as a primary factor of judgment, and serious efforts of taxpayers and whether they use or profit from taxable items are also considered. The more external the reason for disability cannot be attributed to the taxpayer, the more legitimate the reason is recognized, but if the taxpayer knew or could have known the reason at the time of acquisition, it is restricted. However, even in this case, the restriction is directly applied to taxable items, and it should be easy to know if the taxpayer pays a little attention, and it should be limited to those with a slim possibility of being resolved. In addition, by reflecting the characteristics of the acquisition tax imposed once, the circumstances after the additional collection disposition are also reflected in the judgment of just grounds.