2020년 지방세 판례 회고

Abstract

This article focuses on five of the Supreme Court local tax cases in 2020. 1. The Supreme Court decision 2016Du35854, dated Jan. 16. 2020, held that a taxpayer can file a petition with the court to appeal the special withholding corporate tax even if the withholding corporate tax is not withdrawn. 2. With regard to the Infrastructure in Urban and Living Environment Improvement act, the Supreme Court decision 2019Du53075, dated Jan. 16. 2020 decided that a taxpayer have to pay the acquisition tax on the infrastructure acquired from the government when he has been noticed the authorization on completion. 3. The Supreme Court decision 2018Du32927, dated Jan. 30. 2020, ruled that an original owner do not have to pay acquisition tax when he terminated the contract for counterpart’s default 4. The Supreme Court decision 2018Da283773, dated Sep. 3. 2020, held that it is a nominal trustee who have to pay the property tax when a nominal truster is a contracting party, and he can not claim the compensation for money equivalent to the property tax. 5. The Supreme Court decision 2017Du47403, dated Sep. 15. 2020, sentenced that Local Tax Act Presidential Decree Article 35, which says a taxpayer have to pay the acquisition tax on the day when he applies to the register office, is not unconstitutional.