2022년 국세기본법 및 소득과세 판례회고

This article selects six rulings related to the Framework Act on National Taxes, the Income Tax Act and the Corporate Tax Act(including international taxes) sentenced in 2022. It introduces the contents of the rulings and reviews them critically from the academic and practical standpoints. Besides the selected rulings, there are many rulings worth discussing, but I selected issues that have a lot of controversy over the legal principles of existing precedents or have a lot of room for legislative criticism of related laws. Overall, while the number of rulings is very small, there are many rulings of dismissal of appeal without no grounds. In this regard, I hope that the role and function of the Supreme Court, as the highest authority in interpreting tax laws, will be performed more faithfully. Even though it is incompatible with existing precedents or very controversial historically, there are many cases in which it ends by the dismissal of appeal without no grounds. In addition, even though it is rulings that effectively changes existing precedents, there is also a case that was sentenced without the en banc review process. There is a need for a more active change in the Supreme Court's attitude toward the constitutional right to trial.