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곽태훈(Kwak Taehoon) 한국세법학회 2016 조세법연구 Vol.22 No.1
이 글은 2015년도에 선고된 대법원 판례 중 국세기본법 등 조세법 총론에 관한 의미있는 판례 6건을 소개하고 이에 관한 간략한 평석을 첨부한 것이다. 2015년도에 선고된 조세법 총론 쟁점 관련 판례 중 단연 중요한 것은 중복세무조사의 위법성 여부에 관한 일련의 판결들일 것이다(대법원 2015. 2. 26. 선고 2014두12062판결;대법원 2015. 3. 26. 선고 2012두14224 판결;대법원 2015. 5. 28. 선고 2014두43257판결;대법원 2015. 9. 10. 선고 2013두6206 판결). 중복세무조사의 위법성에 관한 대법원 판결들은 현재 법원에 계속 중인 다수의 조세 사건들에 상당한 영향을 미칠 것으로 예상되고, 무엇보다도 앞으로의 세무행정에 매우 큰 영향을 미칠 것으로 예상되기 때문이다. 그 밖의 판례들로는 세율의 기재가 누락된 지방세 납세고지서에 근거한 과세처분을 위법하다고 선언한 판결(대법원 2015. 9. 24. 선고 2015두38931 판결), 부당과소신고가산세의 부과요건을 엄격하게 해석한 대법원 2015. 1. 15. 선고 2014두11618 판결, 가산세 면제사유로서의 ‘정당한 사유’를 인정한 대법원 2015. 3. 12. 선고 2014두44205 판결, 과세관청이 납세자의 경정청구를 인용한 후 그 결정을 번복하는 취지의 부과처분을 할 수 있는지에 관한 대법원 2015. 12. 23. 선고 2013두22475 판결 등이 향후 과세 실무에 미칠 영향등을 고려할 때 눈여겨 볼 판례로 보인다. This paper introduces six of the Supreme Court’s decisions rendered during the year 2015 that are expected to serve as meaningful precedents for Korean tax laws in general, including the National Tax Basic Act, together with a short commentary on their implications. Of the Supreme Court decisions rendered in 2015 in respect of general Korean tax law issues, the most important one would be the series of the decisions concerning the illegality of duplicate tax audit (Supreme Court Decision 2014Du12062 dated February 26, 2015, Supreme Court Decision 2012Du14224 dated March 26, 2015, Supreme Court Decision 2014Du43257 dated May 28, 2015, and Supreme Court Decision 2013Du6206 dated September 10, 2015). These cases are expected to have a significant impact on various tax cases pending before the courts, and more importantly, on tax administration in the future. Other notable decisions in light of their potential impact on future tax administration include the following: Supreme Court Decision 2015Du38931 (September 24, 2015), which declared that a tax assessment based on a local tax assessment notice which failed to specify the tax rate is illegal;Supreme Court Decision 2014Du11618 (January 15, 2015), which applied a strict standard on interpretation of the requirements to impose unfair underreporting penalty;Supreme Court Decision 2014Du44205 (March 12, 2015), which recognized “justifiable cause” as a ground for exemption of penalty;and Supreme Court Decision 2013Du22475 (December 23, 2015), which addressed the question of whether the tax authority can, after accepting a refund request by a taxpayer, make a tax assessment reversing such decision.
곽태훈(Kwak Taehoon) 한국세법학회 2016 조세법연구 Vol.22 No.3
명의신탁 증여의제 규정에 대해서는 입법 당시부터 끊임없이 그 제도에 내포된 근본적인 문제점들이 지적되어 왔다. 그러나 이 글에서는 명의신탁 증여의제 규정의 근본적 문제점이나 그 개선방안에 관한 논의는 일단 접어 두고, 현재 규정을 전제로 한 해석론으로서 명의신탁 증여세에 적용될 부과제척기간과 가산세 문제를 검토하였다. 논의는 명의신탁 당사자에게 증여세 과세표준 신고의무가 인정되는지를 검토하는 데에서 출발한다. 만약 신고의무가 인정되면 그 불이행에 따라 명의신탁 증여세 부과시 15년의 장기부과제척기간이 적용되고, 무신고 · 납부불성실가산세가 추가로 부과되는 반면, 신고의무가 인정되지 않으면 애당초 무신고를 전제로 한 장기부과제척기간 적용이나 가산세 부과 대상이 되지 않기 때문이다. 지금까지 과세실무와 재판실무는 명의신탁 당사자에게 증여세 과세표준 신고의무가 있음을 당연하게 받아들여 왔다. 그러나 명의신탁 증여세는 그 본질이 행정벌이다. 행정벌 대상자에게 스스로 자신이 행정벌 부과 대상임을 신고하도록 요구하는 것은 제재의 본질에 반한다. 또한 명의신탁당사자에게 ‘조세회피 목적’이 있음을 전제로 하여 증여세 과세표준을 신고하라고 요구하는 것은 과세관청에게 범죄 발각의 단서를 스스로 제공하도록 강제하여 헌법상 보장된 진술거부권을 침해하고 무죄추정 원칙에 반하는 결과가 될 수 있다. 명의신탁에 대한 제재라는 점에서 본질적으로 동일한 부동산 명의신탁에 따른 과징금의 경우 그 부과 대상자에게 신고의무가 없고, 그 결과 신고의무 불이행을 이유로 한 추가적인 제재가 없는 점 역시 형평성 관점에서 어느 정도 고려할 필요가 있다. 이러한 사정에 비추어 본다면, 명의신탁 당사자에게 증여세 과세표준 신고의무를 부여하고 있는 것처럼 보이는 현행 상증세법 규정은 합헌적․합목적적으로 제한하여 해석할 필요가 있고, 그렇다면 상증세법상 증여세 과세표준 신고의무자 범위에서 명의신탁 당사자는 제외된다는 결론에 이를 수 있게 된다. 결국 명의신탁 당사자에게 증여세 과세표준 신고의무가 인정되지 않는 이상, 명의신탁 당사자는 신고의무 불이행에 따른 불이익, 구체적으로는 장기부과제척기간 적용과 무신고 · 납부불성실가산세 부과대상에 해당하지 않는다고 보아야 한다. 이와 다른 현재의 과세실무와 재판실무는 재고(再考)의 필요성이 있다. Since the introduction of the provision on treatment of title trust as a deemed gift, there has been a constant debate about the fundamental problems of the provision. However, leaving aside the fundamental problems of the provision or proposals for improvement, this paper will address the statute of limitations for assessment and penalty applicable to gift tax on a title trust. The starting point of the discussion is whether parties to a title trust are subject to an obligation to report gift tax base. If such reporting obligation is recognized, a failure to comply with the obligation will result in application of the 15-year statute of limitations for assessment of gift tax on title trust as well as assessment of non-reporting and under-payment penalties. If such reporting obligation is not recognized, the title trust will not be subject to penalties or application of the 15-year statute of limitations for assessment, both of which are based on non-reporting. The practices of the tax authorities and the courts to date have accepted as a matter of course that the parties to a title trust have an obligation to report gift tax base. However, gift tax on title trust, by nature, is an administrative punishment. If parties subject to an administrative punishment are required to report themselves as being subject to the administrative punishment, such requirement runs counter to the essence of punishment as a sanction. In addition, if the parties to a title trust are required to report gift tax base based on the premise that they have a tax avoidance purpose, such requirement in fact compels them to provide the tax authority with the opportunity to find a crime, resulting in a situation where their constitutional right to remain silent is infringed. Compared to the administrative fine imposed on a title trust of real property, which is essentially the same as the gift tax imposed on a title trust in that both are sanctions, a person subject to such fine has no reporting obligation, and therefore, there is no additional sanction imposed for the failure to comply with the reporting obligation. Thus, equity with such administrative fine should also be considered to a certain extent. In light of the foregoing circumstances, interpretation of the current provision on title trust under the Inheritance Tax and Gift Tax Act, which appears to impose an obligation to report gift tax base on the parties to a title trust, should be limited to a teleological interpretation, and such interpretation can lead to the conclusion that the parties to a title trust are excluded from the scope of persons subject to the obligation to report gift tax base. Accordingly, so long as the parties to a title trust are not subject to the obligation to report gift tax base, it should be considered that they are not subject to the disadvantages for failure to comply with the reporting obligation, specifically, application of the 15-year statute of limitations for assessment and non-reporting and under-payment penalties. The practices of the tax authorities and the courts to the contrary should be reconsidered.
이철호(Chulho Lee),곽태훈(Taehoon Kwak),박문서(Moonseo Park),최항석(Hangseok Choi),정재형(Jaehyeung Jeoung) 한국토목섬유학회 2009 한국토목섬유학회 학술발표회 Vol.2009 No.11
A new geothermal energy source extractable from a tunnel wall is discussed in this paper. The tunnel geothermal energy is obtained by a textile-type ground heat exchanger named "Energy Textile" that is installed between a shotcrete layer and a guided drainage geotexitle. To evaluate the applicability of the energy textile, we measured the thermal conductivity of shotcrete and lining samples which were prepared in accordance with a common mixture design. In addition, a 3-D finite volume analysis (FLUENT) was adopted to simulate the operation of the ground heat exchanger being encased in the energy textile with the consideration of the effect of the shotcrete and lining thermal conductivity. Finally, a field test-bed was constructed in an abandoned railway tunnel to verify the geothermal heat exchanger system performed by the energy textile.
방사방향 배수들 고려한 초연약 지반의 비선형 유한변형 자중압밀 거동 분석
안용훈(An, Yonghoon),곽태훈(Kwak, Taehoon),이철호(Lee, Chulho),최항석(Choi, Hanseok),최은석(Choi, Eunseok) 한국지반공학회 2010 한국지반공학회논문집 Vol.26 No.11
Vertical drains are commonly used to accelerate the consolidation process of soft soils, such as dredged materials, because they additionally provide a radial drainage path in a deep soil deposit. In practice, vertical drains are commonly installed in the process of self-weight consolidation of a dredged soil deposit. The absence of an appropriate analysis tool for this situation makes it substantially difficult to estimate self-weight consolidation behavior considering both vertical and radial drainage. In this paper, a new method has been proposed to take into account both vertical and radial drainage conditions during nonlinear finite strain self-weight consolidation of dredged soil deposits. For I-D nonlinear finite strain consolidation in the vertical direction, the Morris (2002) theory and the PSDDF analysis are adopted, respectively. On the other hand, to consider the radial drainage, Barron`s vertical drain theory (1948) is used. The overall average degree of self-weight consolidation of the dredged soil is estimated using the Carillo formula (1942), in which both vertical and radial drainage are assembled together. A series of large-scale self-weight consolidation experiments being equipped with a vertical drain have been carried out to verify the analysis method proposed in this paper. The results of the new analysis method were generally in agreement with those of the experiments.
안용훈 ( An Yonghoon ),곽태훈 ( Kwak Taehoon ),이철호 ( Lee Chulho ),최항석 ( Choi Hangseok ) 한국구조물진단유지관리공학회 2009 한국구조물진단유지관리공학회 학술발표대회 논문집 Vol.13 No.2
In this paper, a newly devised double filter PBD (Prefabric Board Drain) is introduced to show its improved performance compared with the single filter PBDs. The double filter PBD is expected to overcome several disadvantages of the conventional PBDs such as kinking of a PBD frame in a considerable thick soft ground and clogging of filter due to entrapment of fine soil particles. To show the performance of the double filter PBD, a series of laboratory experiments has been performed, which is listed as a torsional ring shear test for measuring interfacial strength between main filter/sacrificial filter and soil/sacrificial filter, the modified Delft test to evaluate the discharge capacity of the PBD, and a large-strain self-weight consolidation test to compare the performance of the conventional and new PBD.
터널 벽면의 지열 활용을 위한 지중열교환기 현장 시공성 평가
이철호(Lee, Chulho),곽태훈(Kwak, Taehoon),박문서(Park, Moonseo),최항석(Choi, Hangseok),정재형(Jeoung, Jaehyeung) 한국구조물진단유지관리학회 2009 한국구조물진단학회 학술발표회논문집 Vol.2009 No.2
Under the present international energy hype, it is necessary to develop new and/or renewable energy sources, which substitute for fossil energies. Among new and renewable energy sources, the geothermal energy is not only inexhaustible but also eco-friendly. In this research, a new geothermal energy source from tunnel wall is studied by conducting a preliminary laboratory experiments to measure thermal properties of shotcrete and concrete lining and by constructing test bed for in-situ testing.
안용훈(An, Yonghoon),곽태훈(Kwak, Taehoon),이철호(Lee, Chulho),최항석(Choi, Hangseok) 한국구조물진단유지관리학회 2009 한국구조물진단학회 학술발표회논문집 Vol.2009 No.2
In this paper, a newly devised double filter PBD (Prefabric Board Drain) is introduced to show its improved performance compared with the single filter PBDs. The double filter PBD is expected to overcome several disadvantages of the conventional PBDs such as kinking of a PBD frame in a considerable thick soft ground and clogging of filter due to entrapment of fine soil particles. To show the performance of the double filter PBD, a series of laboratory experiments has been performed, which is listed as a torsional ring shear test for measuring interfacial strength between main filter/sacrificial filter and soil/sacrificial filter, the modified Delft test to evaluate the discharge capacity of the PBD, and a large-strain self-weight consolidation test to compare the performance of the conventional and new PBD.
터널 벽면의 지열 활용을 위한 지중열교환기 현장 시공성 평가
이철호 ( Lee Chulho ),곽태훈 ( Kwak Taehoon ),박문서 ( Park Moonseo ),최항석 ( Choi Hangseok ),정재형 ( Jeoung Jaehyeung ) 한국구조물진단유지관리공학회 2009 한국구조물진단유지관리공학회 학술발표대회 논문집 Vol.13 No.2
Under the present international energy hype, it is necessary to develop new and/or renewable energy sources, which substitute for fossil energies. Among new and renewable energy sources, the geothermal energy is not only inexhaustible but also eco-friendly. In this research, a new geothermal energy source from tunnel wall is studied by conducting a preliminary laboratory experiments to measure thermal properties of shotcrete and concrete lining and by constructing test bed for in-situ testing.
초연약 준설 매립지반의 비선형 유한변형 압밀해석기법 Part 2: 해석기법과 Craney Island 사례분석
최항석(Choi, Hangseok),곽태훈(Kwak, Taehoon),이철호(Lee, Chulho),이동섭(Lee, Dongseop),티모시스탁(Strak, T. D.) 한국지반공학회 2011 한국지반공학회논문집 Vol.27 No.11
This paper presents two analysis methods for characterizing the non-linear finite strain consolidation behavior of highly deformable dredged soil deposits along with the fundamental parameters obtained in the companion paper; that is, the zero effective stress void ratio, the non-linear relationships of void ratio-effective stress and void ratio-hydraulic conductivity. The simplified Morris`s analytical solution (2002) and the widely recognized numerical program, PSDDF (Primary Consolidation, Secondary Compression, and Desiccation of Dredged Fill) for both single and double drainage conditions are adopted in this paper to verify a series of laboratory experiments for self-weight consolidation of the Incheon clay and Kaolinite. The comparisons show that the analysis methods proposed herein can properly simulate the long-term non-linear finite strain consolidation behavior for dredged soils in the field. In addition, a case study for the artificial Craney Island has been conducted to illustrate the importance of obtaining appropriate non-linear finite strain consolidation parameters and the applicability of PSDDF in promoting dredged soil disposal.