조세조약의 해석 - 비엔나협약의 기능과 한계, 국내법원 해석의 상호 발전 -
nterpretation of Tax Treaties- The Role and Limitation of the Vienna Rules,Mutual Development of Interpretation by Domestic Courts -
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조세조약 해석에는 조약법에 관한 1969년 비엔나협약에서 정한 조약해석의 일반원리가 적용된다. 나라별로 조약의 국내 효력에 관한 헌법 유형과 비엔나협약 가입국인지 여부에 따라 그 논거는 다르지만, 각국 국내법원의 법관이 조약을 해석할 때에 비엔나협약의 해석원리를 준수해야 한다는 결론은 동일하다. 이러한 조약해석의 국제법적 원리는 이른바 이차적 규범에 속하여 개방적이고 다소 추상적인 형태로 작동하는 것으로서, 최소한의 예측가능성을 보장하고 판결에 대한 신뢰를 높이는 실익이 있다. 조세조약에 비엔나협약 제31조 제1항의 ‘조약의 대상과 목적에 비추어’ 본 해석이라는 것은 양 국가에서 모두 받아들일 수 있는 해석이라는 ‘공통해석’의 요청으로 이어지며, 그 과정에서 관련 외국 판결과 OECD 모델조약에 대한 주석서가 참고 자료로서 의미를 가질 수 있다. 그런데 각국 국내법에 의해 세금이 부과되고 조약해석을 둘러싼 분쟁이 각국 국내법관에 의해 최종 결정되는 구조적 특성상, 조세조약 규정에 대한 공통해석의 이상은 어느 단일한 권위 있는 기관에 의한 단순한 지침이나 결정이 아니라, 각국 국내법원의 다양한 판결들의 내용과 OECD 주석의 변천을 통하여 장기간에 걸쳐 역동적으로 이루어질 수밖에 없다. 수익적 소유자 해석을 둘러싼 지난 수십 년 간의 논쟁은 이러한 국내법원 해석의 역동적 발전과 상호작용을 살펴볼 수 있는 대표적인 사례이다. 앞으로 이러한 국제조세 공통 이슈는 더욱 증가할 것으로 보이는데, 국제조세의 주요 쟁점에 관하여 우리나라 학계의 논의와 국내 관련 판결들을 국제사회에 알리고 그 논의과정에 적극적으로 참여할 필요가 크다.
Abstract
The general rules of interpretation in the 1969 Vienna Convention on the Law of Treaties apply to the interpretation of tax treaties. The logical reasons are different according to the Constitutional principle on the domestic status of international treaties in each country and whether the country is the member of the 1969 Vienna Convention, while there is no exception in concluding that the domestic judges should follow the Vienna Rules in interpreting treaties. This international rule of interpretation, however, should be categorized as so-called a second norm, functioning in a open and somewhat abstract level, so as to ensure the minimum predictability and to enhance trust in the decision of judicial court. The interpretation “in the light of its object and purpose” by article 31(1) of the Vienna Convention results in a request of “common interpretation” that shall be accepted by both contracting countries. Relevant foreign case laws and the OECD Commentaries on its Model can be useful reference materials in that course. Under the structural features that taxes are imposed by domestic laws and the disputes arising from the interpretation of tax treaties are finally handled by domestic judges, the ideal of common interpretation may be achieved not by a simple directive or decision of a single organization but by dynamic discourse through diverse judgments by each domestic courts and updates of OECD Commentaries over the long haul. A series of discussion on beneficial ownership for recent decades shows a representative example about the dynamic development and the mutual interaction of interpretation by domestic courts in different countries. As the common issues of international tax shall be increasing in the future, it is necessary to introduce the academic outcomes along with decisions of Korean courts to the international society and to actively participate in the conversation.
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