2021년 조세법 중요판례평석

Abstract

This article aims to review the contents and meanings of seven important tax decisions which were decided in the Supreme Court in 2021. The precedents selected are: 1) Whether or not the penalty for unfair underreporting and long-term statute of limitation for assessment can be applied to corporations on the grounds of employees’ negligent misconduct (Supreme Court 2017du38959 en banc decision sentenced on February 18, 2021), 2) When the guarantor loses the ownership of the collateral object due to the auction for the execution of the security right, but cannot exercise the right to indemnity due to the debtor’s bankruptcy, whether it can be regarded as a reason for request for correction based on subsequent events under the Framework Act on National Taxes (Supreme Court 2020du53699 decision sentenced on April 8, 2021), 3) Whether or not a preliminary notice of tax assesment before notification of changes in income amount is a mandatory procedure (Supreme Court 2020du52689 decision sentenced on April 29, 2021), 4) Whether the main text of Article 167, Paragraph 6 of the former Enforcement Decree of the Income Tax Act is a clause to harmonize the market price in the provision of the Disaffirmation of Calculation by Wrongful Acts under the Income Tax Act with the market price in the provision of the Disaffirmation of Calculation by Wrongful Acts under the Corporate Tax Act, 5) Whether subparagraph 9-2 (a) of Article 11 of the former Enforcement Decree of the Corporate Tax Act is outside the scope of delegation under Article 15, Paragraph 3 of the former Corporate Tax Act (Supreme Court 2020du39655 decision sentenced on July 29, 2021), 6) Whether the criterion for judging whether a house falls under Article 1, Paragraph 4 of Article 106 of the Restriction of Special Taxation Act is ‘substantial use’ or ‘use for public register’ (Supreme Court 2020du40914 decision sentenced on January 14, 2021), 7) Whether or not Article 31, Paragraph 6 of the former Enforcement Decree of the Inheritance and Gift Tax Act before the amendment on February 5, 2016 was invalid (Supreme Court 2019du35695 en banc decision sentenced on September 9, 2021)