2024년 조세법 중요판례평석

This article aims to review the contents and meanings of eight important tax decisions which were decided in the Supreme Court in 2024. The precedents selected are: (1) whether a reason related to rectification of decision for an increase in tax that has passed the appeal period can be claimed as an illegal reason in a lawsuit to cancel a refusal of reassessment for the original return (Supreme Court 2021du39997 decision sentenced on June 27, 2024); (2) whether the return of illegal income is a reason for a subsequent claim of reassessment(Supreme Court 2021du35346 decision sentenced on June 17, 2024); (3) whether there is a requirement to recognize a person as a related party for the purpose of disallowment of unfair act and calculation(Supreme Court 2022du63386 decision sentenced on July 25, 2024); (4) when to attribute the profit of money received as a result of a preliminary enforcement judgment(Supreme Court 2022du47629 decision sentenced on November 20, 2024); (5) whether damages paid under a civil judgment can be added to the deductible expenses(Supreme Court 2021du35308 decision sentenced on September 12, 2024); (6) whether a gift can be taxed under Article 4, Paragraph 1, Item 6 of the Inheritance and Gift Tax Act when it is not possible to tax the gift tax under individual regulations(Supreme Court 2020du53224 decision sentenced on April 12, 2024); (7) whether ‘property received or to be received by each of the heirs’ includes ‘inheritance property located outside the country’ when the heirs are non-residents(Supreme Court 2022du64143 decision sentenced on September 12, 2024) and (8) whether it is possible to deduct foreign taxes paid from the amount of corporate local income tax based on a tax treaty in the absence of a provision in the local tax law(Supreme Court 2023du44634 decision sentenced on January 11, 2024).