연구 요약
연구 요지 (AI)
매매대금 사후 감액에 따른 부동산 취득세 경정청구 판결을 검토했다.
초록
In the Frame Act on Local Taxes that became effective from 2011 as a sub-law of the 2010 Local Tax Act, the system about the request for correction was implemented to expand relief of rights for taxpayers, and the system’s contents are de fact identical to the regulations on the system about claims for rectification according to the Framework Act on National Taxes. Despite this, unlike national taxes, the Supreme Court ruling on September 30, 2018 for case 2015 Du 57345 (hereinafter called Ruling) does not recognize the request for correction of acquisition taxes according to the ex-post reduction of sales prices following the acquisition of real estate.
The reason why such conclusion was reached was because despite the fact that the Framework Act on Local Taxes and the Framework Act on National Taxes have practically the same regulations on the request for correction, local taxes do not recognize reasons for the request for correction that is widely recognized in cases regarding national taxes.
The Supreme Court cited previous rulings prior to the implementation on the regulations of the request for correction and claimed that in the Framework Act on Local Taxes, because of the character of the acquisition tax corresponding to transfer taxes or service taxes, ex-post facto changes of taxing facts cannot affect tax (acquisition tax) claims that were already established.
However, the Framework Act on Local Taxes practically prescribes the same regulations related to the request for correction as that regulations in the Framework Act on National Taxes, and therefore, it would be difficult to accept that the regulations on the claim for rectification in the local taxes, should be applied differently from the national taxes. In addition, the ruling states that acquisition taxes are transfer taxes and service taxes, and therefore, changes in the conditions of tax facts after acquisition do not affect the exercising of tax claims that were initially established.
However, case rulings for national taxes acknowledge grounds for the request for correction in a broad range, and in result, there is no relationship between the categorization and characteristics of individual tax items and the grounds for the request for correction. In the case of national taxes, if there is no special regulation on individual tax laws regardless of the categorization and characteristic of individual tax items, the ex-post facto reduction of the sales prices of each transaction that is the source for comprising the tax base, are recognized in principle as grounds for the rectification due to ex-post factors.
The regulations for the request for correction in provincial taxes are the same as that regulations of national taxes, and because there are no specific regulation for local taxes, it is viewed that there is no relationship between the characteristics of acquisition taxes as transfer taxes and service taxes, and grounds for the request for correction. And it is thus feasible to recognize the ex-post facto reduction of sales prices as grounds for the tax rectification.
Meanwhile, the Supreme Court ruling on September 7, 2017 case number 2017 Du 41740 and Supreme Court ruling on June 15, 2018 case number 2015 Du 36003 show that the grounds for the normal request for correction and grounds for the rectification due to ex-post factors are not mutually exclusive, and therefore, when summarizing the above, the claims for rectification of Ruling, based on the grounds for ex-post facto reduction of sales prices should be cited to be feasible.
발행 정보
2019. 한국세무학회 『세무학 연구』 Vol.36 No.2