2013년 조세법 중요판례

Abstract

This article aims to review the contents and meanings of some important taxdecisions which were decided in the Supreme Court in 2013. Some important decisions are as follows:(1) Supreme Court 2010du127998 decided on January 24, 2013: No compulsory execution can be made to any trust property based on claims on truster. Enactment to prevent tax avoidance usingtrust is needed. (2) Supreme Court 2011da95564 decided on March 21, 2013: This decision ruled that a claim forrefunded value added tax is party litigation. The decision well meets the necessity of invigorationof party litigation. (3) Supreme Court 2010du11733 decided on April 18, 2013 ruled that: Taxpayers can assert notonly facts of reassessment to increase tax amounts, but also facts of over tax return in the appeallitigation for revocation of reassessment. This decision well meets the convenience of legalproceeding. (4) Supreme Court 2013du6718 decided on September 13, 2013 ruled that: There is no interest inthe aspect of income tax when the money got from a debtor is under the principal, however thisdecision contradicts to the principle of period taxation. (5) Supreme Court 2011du4411 decided on July 11, 2013 ruled that: Whether a partnership is aforeign corporation or not which is the object of tax withholding is decided by whether thepartnership has its own aim and the partnership is a separate entity from its partners. Thisdecision contradicts to the conduit aspect of partnerships. (6) Supreme Court 2011du11990 decided on January September, 2013 ruled that: the scope ofrelated parties in a transfer at extraordinarily high or low price than arm’s length price is decidednot by bilateral relations, but by unilateral relations. This decision respects the exact expression ofInheritance and Gift Tax Law clause 35.