2021년 조세기본법 판례회고 (Review on the 2021 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Framework Act on Local Taxes)

서지정보

· 발행기관 : 한국세법학회
· 수록지 정보 : 조세법연구 / 28권 / 1호 / 95 ~ 130페이지
· 저자명 : 오택현

초록

2021년 한 해 동안 대법원에서 선고된 국세기본법 및 지방세기본법 관련 판결 4개를소개하기로 한다.
국세기본법 관련 판결로, 대법원 2021. 2. 18. 선고 2017두38959 전원합의체 판결은 납세자에게 선임, 관리 감독상의 과실은 있었으나 납세자가 이를 쉽게 인식하거나 예상할수 없었던 사용인 등 제3자가 행한 배임적 부정행위에 대해서는 중과세율을 적용한 부당과소신고가산세의 제재를 가할 수 없는 반면, 장기 부과제척기간은 적용할 수 있다고판단하였다. 대법원 2021. 4. 8. 선고 2020두53699 판결은 물상보증인이 담보권 실행을 위한경매로 담보목적물의 소유권을 상실하였으나 채무자의 파산으로 구상권을 행사할 수 없게 된 경우 국세기본법에서 정한 후발적 경정청구사유에 해당한다고 볼 수 없다고 판단하였다. 대법원 2021. 4. 29. 선고 2020두52689 판결은 소득금액변동통지가 국세기본법상‘납세고지’에 해당하지 아니하여 과세예고통지의 대상이 되지 아니한다고 판단하였다.
지방세기본법 관련 판결로, 대법원 2021. 5. 7. 선고 2020두49324 판결은 본인이 법인의경영에 대하여 직접 영향력을 행사하지 않고 친족관계 등에 있는 자를 통하여 영향력을행사하는 경우에는 이를 본인이 직접 행사하는 것과 동등하게 평가할 수 있는 정도에 이르러야만 경영지배관계를 이유로 하는 특수관계를 인정할 수 있다는 점을 밝히면서, 기존의 과점주주와 특수관계에 있는 자가 기존의 과점주주로부터 주식을 이전받았으나 기존의 과점주주와 새로운 과점주주가 소유한 총 주식의 비율에 변동이 없는 경우 간주취득세의 과세대상이 될 수 없다는 점을 다시금 확인하였다.

영어초록

This paper introduces four of the Korean Supreme Court decisions rendered in 2021 relating to the Framework Act on National Taxes and Framework Act on Local Taxes.
Regarding the Framework Act on National Taxes, (ⅰ) the Korean Supreme Court ruled that where unlawful acts of a representative of a corporation or an employer, etc., other than a de facto representative, were done as part of criminal acts such as fraud, breach of trust, etc., the victim of which is the taxpayer, for the purpose of promoting his/her own or a third party’s interests against the interests and intention of the taxpayer and the taxpayer could not easily recognize or expect their unlawful acts as the other party to a transaction engaged therein, unfair under-reporting penalty tax may not be imposed upon the taxpayer on the grounds of the unlawful acts with regard to understated reports by unlawful acts based on the breach of trust of an employer, etc., but that such and unlawful acts based on the breach of trust of an employer, etc. are included in “unlawful acts” as referred to in long-term statute of limitations. (Supreme Court en banc Decision 2017Du38959 rendered on February 18, 2021). (ⅱ) The Korean Supreme Court ruled that where a person who has pledged his/her property to secure another's obligation to secure another's obligation lost his/her ownership of the collateral due to an auction held to exercise the right to collateral, but was unable to exercise his/her right to reimbursement due to the debtor's bankruptcy, it cannot be deemed as a ground for a subsequent refund claim under the Framework Act on National Taxes (Supreme Court Decision 2020Du53699 rendered on April 8, 2021). (ⅲ) The Korean Supreme Court ruled held that a “notice of change in income amount” did not constitute a “tax assessment notice" under the Framework Act on National Taxes, and thus, was not subject to pre-assessment notice, which mandates the taxpayer’s ability to request for a Review of Adequacy of Tax Imposition. (Supreme Court Decision 2020Du52689 rendered on April 29, 2021).
Regarding the Framework Act on Local Taxes, the Korean Supreme Courtruled that if a person does not exercise direct influence over the management of a corporation but exercises influence through a relative, etc., a special relationship based on a management control relationship can be recognized only if such influence is evaluated as equivalent to that directly exercised by the person himself/herself, and reconfirmed that if a person with a special relationship with an existing oligopolistic shareholder received shares from the existing oligopolistic shareholder, but there is no change in the ratio of total shares owned by the existing oligopolistic shareholder and the new oligopolistic shareholder, the person cannot be subject to deemed acquisition tax. (Supreme Court Decision 2020Du49324 rendered on May 7, 2021)

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