우리나라 횡재세(windfall tax) 도입의 법리적 타당성과 입법안에 대한 비판적 검토

Along with the recent easing of COVID-19 distancing, the increase in demand and relative supply shortages caused by the Ukrainian war are causing oil prices to rise significantly. Interest rates and exchange rates are increasing as well. Concerns are also growing that events that have a significant impact on the national economy, such as wars and infectious diseases, could occur at any time in the future. However, thanks to these global disaster-like external effects, some companies are making profits close to the windfall. In order to maximize fiscal security, economic control, and redistribution of resources and income of taxes, the government should also research and develop a taxation system for the companies that earn windfall profits(or excess profits). However, the taxation logic and taxation requirements of the so-called Korean-style windfall tax currently discussed in Korea should be somewhat supplemented. First, it is necessary to establish a concept for excess profits subject to taxation. The inclusion of oil refineries in the scope of taxpayers has logical defects in the light of the definition of windfall profits obtained without effort or through fraudulent means by external effects. When calculating the tax base, it is also a problem to measure only the increase in net profit, not the margin rate. Even if the profit is close to a windfall, the tax rate should not be too excessive if it is obtained from normal corporate business activities. Although the past Constitutional Court’s rulings on the heavy taxation rate on excess profits defended the legislative purpose of the Fiscal Authority, it is necessary to carefully consider whether it violates the constitutional principle of banning excessive taxation at the stage of developing new tax sources.