지방세 소송의 흐름과 쟁점

Abstract

[Purpose]The purpose of this article is to review litigation cases related to local taxes. Court of law has dealt mainly with issues related to trust, title trust, extinction of the validity of legal acts, and acquisition. I examine what the court answered on each of these issues. In the process, it analyzes perspective that the court treats local tax cases. Based on this, this article find the flow or tendency commonly found in various issues. [Methodology]The main means was the standard that deal with judicial legal relations in local taxes. It was considered whether the court’s judgment and argument were correct. Furthermore, I tried to find the right answer. I thought about how to read and interpret the laws and regulations that apply in the case in question. Several precedents and previous studies on each issue were also referenced. Later, I intended to help with future interpretation and practice. [Findings]It was found that the Supreme Court did not want to change the legal relationship of the judiciary in various issues dealt with in local tax－related cases. It seems to be concerned that premature changing the legal relationship of the judiciary could lead to taxation beyond the predictable range of the taxpayer. However, it is not always impossible to deny or reorganize the legal relationship of the judiciary.In laws and regulations, there is a standard of De Facto Acquisition or De Facto Ownership, and the Supreme Court also judges based on this. When judging oligopolistic shareholders, the Supreme Court also interpreted the same issue as the judgment on how to treat title trust stocks, contrary to the judicial and tax laws. In each case, it was inevitable to consider the specificity of the facts. [Implications]In local tax－related lawsuits, the Supreme Court tried to find an appropriate balance between the value that the taxpayer should be able to know the results in advance and the value that a conclusion should be made that fits the specificity of each case. As a result, the principle was established that taxation should be carried out while leaving the legal relationship of the judiciary intact. Of course, this principle cannot be without exceptions. However, exceptions should be reduced if possible. Only then can the taxpayer not consider the variable of taxation when making any economic choice. Also, the value of consistency is important. No other judgment or conclusion should be made without a reasonable reason. Unless there are other special circumstances, the standards for national and local taxes should not be different. These points must be kept in mind when interpreting real laws as well as when making laws.