일반적 경과조치 판례 분석을 통한 취득세 신뢰보호에 관한 연구

Abstract

[Purpose]When revising the tax laws, general transitional measures are provided to facilitate the application of the old and new laws. The Supreme Court says that the general transitional measures regulations apply the old law as they are regarded as special regulations to protect the trust of taxpayers when the law is revised against the taxpayer. The purpose of this study is to protect the legitimate trust of taxpayers by analyzing and categorizing the legal principles of the Supreme Court and deriving legal principles that can be applied to cases of acquisition tax objection. [Methodology]First, in the interpretation of the literature, the meaning of general transitional measures and the legal principle of trust protection were confirmed. Second, the Supreme Court’s legal principles on whether trust protection is recognized were analyzed and classified. Third, based on the classification, we examined how it is specifically applied to acquisition tax complaints such as expired taxation of apartment houses with more than 5 households, reduction of knowledge industry centers, and reduction of eco－friendly houses. [Findings]First, the trust protection principle cannot be applied to apartment house reduction and expired taxation cases with 5 or more households, but there is no revision of the law. Second, the trust protection principle must be applied because the knowledge industry center reduction and reduction case has acquired a certain legal status due to direct cause. Third, in principle, the principle of trust protection cannot be applied to eco－friendly housing reduction and reduction cases, but it was confirmed that it could be applied if certain requirements were met by the expired taxation deadline. [Implications]The results of this study analyzed and categorized the Supreme Court’s legal principles for the application of the trust protection principle, and derived the legal principles to be applied to the current acquisition tax objection case. Based on these derived results, it is expected to be a clue to solving the acquisition tax objection case.