2019년 소득과세 관련 판례회고

Abstract

This article introduces Supreme Court decisions rendered in2019 regarding the taxation on the income, namely meaningful Supreme Court decisions regarding corporate tax and personal income tax, and attaches a brief comment on it. Five decisions were selected regarding Corporate Tax Law. Supreme Court June 27, 2019 Decision 2016DU841 proposed the decision criteria for determining the scope of tax treaty on Fiscally Transparent Entity in Germany and the exclusion of limited tax rates under the Korea-Germany tax treaty, etc. There are also Supreme Court Decisions that determined whether the forfeiture deposit and the interest on advance payment for compensation of damages earned in Korea by foreign corporation are taxable domestic source income. Additionally, according to prior Supreme Court precedent, there is notable Supreme Court Decision that determined whether goodwill acquired in the merger is a depreciable asset and that, in regards to transactions with third party, the provisions of the Repudiation of Wrongful Calculation should be applied if the transaction contributed benefits to the third party by making unnatural and unreasonable calculations or conducts from the perspective of a reasonable business person. Three decisions were selected regarding personal income tax. Supreme Court June 27, 2019 Decision 2016DU841 held that in the case of dual resident, the final country of residence is determined by tax treaties. This decision is meaningful in that the number of people engaged in economic activities abroad is increasing. There are also many Supreme Court Decisions that determined non-business land that is not subject to the long-term holding special deduction as to capital gains