국세･관세 경정청구와 수정수입세금계산서 발급요건상 귀책사유 - 대법원 2020. 12. 24. 선고 2019두48608 판결의 사례 연구와 시사점 -

The purpose of this article is to review the Supreme Court of Korea Decision 2019Du48608 dated December 24, 2021 (the “Korea Food Service Decision”) and to analyze policy implications regarding tax/customs refund claims. In its former rulings, the Supreme Court of Korea (“SCK”) has affirmed the tax/customs authorities’ duty to investigate facts and circumstances as well as burden of proof on the correctness of denial of refund claims. The Korea Food Service Decision denied the importer’s fault in its refund claim based on the SCK’s precedents. Also, the SCK took into account the expectability of the importer in reaching such conclusion. The policy implications of the Korea Food Service Decision are as follows. First, the tax/customs authorities should investigate facts and circumstances regarding taxpayers’ refund claims actively. Second, the Board of Audit and Inspection of Korea should conduct an audit on the Korea Customs Service’s refund claim practice. Third, the Customs Act of Korea should be revised to articulate the customs authorities’ power to order taxpayers to supplement their refund claims in documents. Fourth, the Value Added Tax Act of Korea should be amended so that corrected import tax invoice must be issued to taxpayers except for importers’ customs fraud or willfully false declaration.