조세심판례를 통한 일반적 경과조치에 관한 사례 연구 - 부동산 취득시기를 중심으로 -

Abstract

[Purpose] This study aims to study cases in which tax authorities actively protected taxpayers' trust through the Tax Tribunal's judgments on general transitional measures following the enactment of the Special Local Tax Restriction Act. [Methodology] We analyzed the different interpretations of the Tax Tribunal focusing on three situations regarding the acquisition of real estate where tax liability was not established but tax reduction through general transitional measures was claimed. After summarizing the claimant's argument and the disposition agency's argument for each case, the decision of the Tax Tribunal was confirmed. Afterwards, we evaluated whether the administrative agency actively protected taxpayers' trust through comparison with accounting principle, corporate tax law, and Supreme Court precedent. [Findings] In a similar situation, the court confirmed another decision on the period of trust protection for taxpayers. While exemption from tax on acquisition of small houses and acquisition of industrial land was recognized, exemption from tax was not recognized for eco-friendly houses. The reason for this is that there was a difference in expectations on the sustainability of tax reduction. In the case of construction, it takes a considerable amount of time from commencement to completion. It can be said that the duration of the reduction affected the protection of trust in tax reduction at the time of commencement. [Implications] The Tax Tribunal took a different stance on the unestablished tax obligations depending on the duration of tax reduction. This can be said to show that the tax authority actively acted to protect taxpayers’ trust. It can also be confirmed that taxpayers’ tax resistance can be strengthened depending on the duration of tax reduction. It is expected to provide implications in the current situation where tax revenue is insufficient and re-examination of tax reduction is becoming active.