조세법의 해석방법 측면에서 살펴본 과세처분 무효 판단기준에 대한 검토: 대법원 2021. 12. 16. 선고 2021다277556 판결, 대법원 2021. 10. 14. 선고 2021다255259 판결을 중심으로

Abstract

The criteria for invalidation of tax assessment are determined by the comparative bridge of two legal values: relief of rights and legal stability. The Supreme Court mainly judges according to the theory of importance and clearance, except for some exceptional judgments. In particular, the Supreme Court says that the clearness of a defect is recognized only when there is no dispute over the legal interpretation of the tax law. Recently, the Supreme Court ruled that “Any land to which the reduction rate for land on which property tax may be reduced is applicable under this Act or any other statute” should be classified into objects of separate taxation, otherwise the tax assessment shall be null and void (Supreme Court 2021. 12. 16. 2021da277556 Decision, Supreme Court 2021. 10. 14. 2021da255259 Decision). From the methods of legal interpretation point of view, if the article of the law is clear and uncontroversial with grammatical interpretation, the tax assessment should be null and void. Otherwise, if the article of the law needs systematic interpretation or teleological interpretation, the taxation is not invalid although it may be illegal. However, the Supreme Court 2021. 12. 16. 2021da277556 Decision and the Supreme Court 2021. 10. 14. 2021da255259 Decision decide that the tax assessment should be null and void although Article 106 of the Local Tax Act requires a systematic interpretation. Also, in cases where the interpretation of regulations is controversial, it should be judged more strictly in terms of legal stability. In my opinion, the Supreme Court 2021. 12. 16. 2021da277556 Decision and the Supreme Court 2021. 10. 14. 2021da255259 Decision doesn't seem to take this into account.