2024년 국세 분야 대법원 판례 회고

[Purpose]This study aims to analyze and comment on the significance of five major Supreme Court tax decisions from 2024 that either established new legal principles or where the Supreme Court's judgment differed from the lower court’s ruling. [Methodology]From 21 tax－related decisions published in the 2024 Supreme Court Gazette, five major cases were selected for systematic analysis of their facts, issues, and holdings. Particular attention was paid to examining the legal differences between lower court and Supreme Court rulings when they diverged, and deriving the implications and significance of each decision. [Findings]While maintaining a strict interpretation of tax requirements and scope, the Supreme Court appears to have sought reasonable conclusions based on specific circumstances. Particularly in cases involving corporate expense requirements, appraisal standards, and interpretation of charitable foundation property contributions, the Court strictly interpreted tax law provisions while protecting taxpayers’ rights. [Implications]This year’s decisions are expected to serve as important guidelines for future tax law interpretation and application, as they limited tax authorities’ arbitrary interpretations and provided clear standards on practically important issues such as expense recognition, property appraisal, and charitable foundation taxation.