2024년 국세기본법 대법원 판례 회고

[Purpose] This study analyzes major 2024 Supreme Court decisions on the Framework Act on National Taxes that established new legal principles or differed from existing tax authority practices. [Methodology] Eight Supreme Court decisions were selected for analysis, comparing lower court and Supreme Court positions and examining their relationships with existing precedents and practices. [Findings] Supreme Court Decision 2021Du32088 clarified the requirements for initiating tax investigations on assessment taxation items and the scope of investigation subjects. Decision 2023Du61912 restrictively interpreted and applied the requirements for extended statute of limitations on pre-withdrawn inheritance assets. Decision 2021Du35346 held that voluntary return of embezzled funds does not constitute grounds for retroactive tax adjustment, while Decision 2021Du39997 ruled that original tax returns can be challenged within the correction request period even after the appeal period for additional assessment has expired. Additional rulings addressed whether special relationships between individuals and corporations can be immediately recognized based on relatives' shareholdings, requirements for secondary tax liability of corporations, and the applicability of substance over form principle in spouse share gift and treasury stock transactions. [Implications] These decisions provided specific criteria for frequently disputed issues. While some rulings differed from existing practices, they strengthen taxpayer rights protection and the principle of taxation by law.