2020년 조세법 중요판례평석

Abstract

This article aims to review the contents and meanings of six important tax decisions which were decided in the Supreme Court in 2020. The selected cases include 1) Whether the criminal judgment falls under the grounds of request for correction based on subsequent events(Supreme Court 2018du61888 ruling sentenced on January 9, 2020), and 2) Whether it is possible to re-taxation by applying a special exclusion period in different taxable terms and tax items after the judgment to cancel the taxation disposition is confirmed(Supreme Court 2017du30757 ruling sentenced on August 20, 2020), and 3) Whether or not Article 167 (5) of the Enforcement Decree of the Former Income Tax Act is in effect to calculate the market value of listed stocks subject to transfer in accordance with the Inheritance Tax and Gift Tax Act in relation to the calculation of capital gains tax resulting from the transfer of listed stocks between specially related persons(Supreme Court 2016du43411 en banc decision sentenced on June 18, 2020), and 4) Whether the correction for the reduction of deficits is an administrative disposition that is the subject of an appeal suit(Supreme Court 2017du63788 ruling sentenced on July 9, 2020), and 5)Whether the tariff agreement under the Free Trade Agreement can be applied in cases where the standard of origin is substantially met, but there is a formal defect in the certificate of origin(Supreme Court 2016du63408 ruling sentenced on February 27, 2020), and 6) Whether or not a gift tax can be levied by applying Article 42 (1) 3 of the Inheritance Tax and Gift Tax Act, in the case of obtaining a convertible bond from a person without special relationship and gaining a profit from the exercise of the conversion right(Supreme Court 2018du65538 ruling sentenced on November 12, 2020).