지방소득세의 독립세적 성격과 경과규정의 해석: 관련 판결을 중심으로

[Purpose]This study examined whether taxpayers who received tax deductions and carry-over deductions under the previous local tax law after the local income tax was converted to an independent tax can continue to receive the above benefits under the revised local tax law. [Methodology]In this study focusing on the lower court rulings that directly dealt with the issues in question, but had different conclusions, the grounds taken by different positions were analyzed and verified whether each basis was legally valid. [Findings]First, the conversion of local income tax to an independent tax is for local governments to independently determine revenue and expenditure, and it cannot be considered that the purpose of increasing local tax revenue is not necessarily local taxes. Second, there is no literary basis for considering the meaning of such a transition in interpreting the transitional provisions of the revised Local Tax Act. Third, the 'former regulations' referred to in the transitional regulations include all regulations that affect the calculation of the tax amount of the local tax law through the local tax law. Fourth, as a requirement for the application of transitional regulations, it is not necessary to have a specific and realistic 'trust' of the taxpayer in the previous regulations. [Implications]According to this study, it is unfair to judge the requirements of transitional regulations too strict, and that the purpose of the conversion of local income tax into an independent tax is only in the increase of local tax revenue and that taxpayers do not receive tax deductions and carry-over deductions for research expenses that could have been applied under the previous regulations.