2023년 조세법 중요판례평석

Abstract

This article aims to review the contents and meanings of eight important tax decisions which were decided in the Supreme Court in 2023. The precedents selected are: (1) the attribution of the burden of proof in an action to confirm the invalidity of a tax disposition where the reason for the disposition has been exchanged(Supreme Court 2020du46073 decision sentenced on June 29, 2023); (2) whether an exception to the prior review of the propriety before tax assessment exists even for a part of the tax disposition that is not recognized as identical to the tax offense that was the subject of the notified disposition (Supreme Court 2022du45968 decision sentenced on December 7, 2023); (3) whether the submission of a certificate of registration of an agricultural business is a requirement for exemption from corporate tax (Supreme Court 2019du55972 decision sentenced on March 30, 2023); (4) whether the failure to receive payment for the use of trademark rights from a related party is subject to repudiation of unfair acts or calculations (Supreme Court 2018두33005 decision sentenced on May 18, 2023); (5) the scope of the purchase tax credit when a taxable business and a non-taxable business are jointly operated (Supreme Court 2020du56384 decision sentenced on August 31, 2023); (6) whether the completion of a factory constitutes the ‘implementation of a development project’ that is a reason for an increase in property value (Supreme Court 2019du31921 decision sentenced on June 1, 2023); (7) whether Article 42(4) of the former Inheritance and Gift Tax Act applies only when the donor's acquired property is directly subject to an increase in property value (Supreme Court 2018du41327 decision sentenced on June 29, 2023) and (8) whether an office building can be treated as a house and subject to property tax (Supreme Court 2023du47435 decision sentenced on November 16, 2023).