2022년 조세법 중요판례평석

This article aims to review the contents and meanings of eight important tax decisions which were decided in the Supreme Court in 2022. The precedents selected are: (1) the timing of the judgment standard for ‘justifiable reason’, which is the reason for exemption from penalty tax (Supreme Court 2027du41108 decision sentenced on January 14, 2022), (2) The relationship between capital gains tax preliminary return and final return (Supreme Court 2020du51518 decision sentenced on November 25, 2022), (3) A method of distributing the deferred rent over the entire rental period when the amount equivalent to the value of the building is referred to as deferred rent (Supreme Court 2018du39027 decision sentenced on January 27, 2022), (4) Whether the patent royalty paid to a US corporation is domestic source income (Supreme Court 2018du36592 decision sentenced on February 10, 2022), (5) Whether the profits from the disposal of treasury stocks acquired through the merger are subject to corporate tax (Supreme Court 2018du54323 decision sentenced on June 30, 2022), (6) Criteria for determining value-added tax exemption (Supreme Court 2017du69908 decision sentenced on March 17, 2022), (7) Whether or not the amount of subsidy for the purchase of a mobile communication terminal falls under the discount amount (Supreme Court 2017du53170 decision sentenced on August 31, 2022), (8) fictitious donation of registered property under a third party’s name (Supreme Court 2018du 37755 decision on September 15, 2022).