일본에서의 방송 수신료에 대한 조세법적 논의 - 최고재판소 2017. 12. 6. 판결을 중심으로 -

Abstract

This article examines tax laws and rulings on public broadcasting fees in Japan, with a particular focus on the Japanese Supreme Court decision that was handed down on December 6, 2017 with respect to the lawsuit over the NHK license fee. The article will then explore the relationship between a license fee and the principle of no taxation without law. Some of the latest rulings in Japan on a receiving fee for public broadcaster provide significant implications. These rulings include (1) the Japanese Supreme Court decision that found Article 64 of the Broadcast Act, which mandates the signing of a reception contract, as constitutional; (2) another Supreme Court decision that required a contract to be signed for the owners of a cellular phone with one-segment (“one-seg”) function; and (3) the Tokyo District Court decision that held the owners of a car installed with a one-seg navigation device responsible for the signing of a license fee contract. In the case of Korea, though a receiving fee does not take up as large a percentage in business income as in Japan, its importance is no less significant, as demonstrated by the public’s sensitivity toward the license fee hike. Nevertheless, there has been not much discussion of it, which is why referring to discussions in Japan may be instructive. Determining the legal nature of public broadcasting reception fees comes down to a question of whether these fees count as taxes. If that is the case, the principle of no taxation without law may be applicable to the relevant issues. Even if the reception fees do not count as taxes, they still need to be considered to that effect, inasmuch as the imposition of these fees resembles taxation. It is regrettable that the Constitutional Court has not addressed this matter thus far.