2024년 지방세 관련 주요 판례

[Purpose]This study examines significant Supreme Court rulings on local taxation issued in 2024. The primary objective is to identify which tax categories have been most contentious in disputes between taxpayers and local governments. [Methodology]Due to the nature of this research, the study primarily relies on Supreme Court precedents rather than secondary sources such as monographs or academic papers, focusing directly on case law analysis. [Findings]The examination of major local tax－related Supreme Court precedents in 2024 reveals that, consistent with previous years, most disputes between taxpayers and local governments concern acquisition tax, property tax, and local tax exemptions. Acquisition tax disputes typically involve tax base calculation and applicable tax rate determinations. Property tax disputes center on classification of taxable objects and identification of the liable taxpayer. Cases involving local tax exemptions primarily address post－exemption compliance requirements. The study confirms that the key issues in local tax litigation in 2024 remain largely consistent with previous patterns. [Implications]This study identifies which local tax categories most frequently generate disputes and consequently require legislative amendments. Specifically, acquisition tax, property tax, and local tax exemptions emerge as the most contentious areas between taxpayers and local governments, highlighting the significant need for reform in these tax categories.