조세감면의 축소․폐지시 납세자의 신뢰보호 방안에 관한 연구―취득세를 중심으로―

Abstract

In this study, we reviewed the acquisition tax reduction and exemption issues dealt with in recent tax dispute litigation, how to view the nature of general transitional provisions, and what requirements or standards should be applied for trust protection. In addition, we discussed whether the taxpayer's trust interests can be protected if specific conditions are met even in the absence of general transitional provisions for both national and local taxes, as at present, and the effect of the sunset clause on the principle of trust protection. Based on these discussions, the following are ways to improve taxpayers' trust when reducing or abolishing tax reduction or exemption. First, in order to increase the predictability of taxpayers when acquiring a building by constructing it, it is necessary to set standards for which step in a series of processes related to construction can be regarded as actual acquisition. In consideration of the fact that many steps and time are required until the result of acquisition when generalized to start, that is, excavation work or excavation, it is more appropriate to delay these standards to a point after the building is in shape to some extent as a stage after the start of construction. Second, it is necessary to specify the individual requirements related to trust protection that must be considered in the sunset clause. In this regard, it can be judged on a case-by-case basis by combining three factors：the expectation of extension of the sunset deadline, the possibility of completion before the sunset deadline, and the unavoidable reason for incomplete completion before the sunset deadline. In addition, refrain from using the sunset clause as much as possible, but if the sunset clause is to be used continuously, a prior notice regarding whether to extend or abolish the sunset clause needs to be made faithfully through ex-post evaluation. Third, in the case of general transitional provisions, the scope of trust protection may vary for each case depending on the judgment of the court, which may undermine legal stability, so the use of individual transitional provisions is considered necessary to some extent. However, there is a problem of not reflecting the characteristics of individual cases due to uniform regulations along with the problem of to what extent the causal act closely related to the satisfaction of tax conditions can be specified in individual transitional regulations, the scope of application should be limitedly interpreted.