국세기본법 제39조 제1항 제2호 가 목의 과점주주의 범위에 관한 연구 - 대법원 2008.1.10. 선고 2006두19105 판결 평석 = A Study on the Scope of an Oligopolistic Stockholder Who Bears the Secondary Tax Liability under Framework Act On National Taxes Article 39 (1) (ⅱ) (a)-Focused on the Supreme Court"s 2006du19105, decided January 10, 2008

다국어 초록 (Multilingual Abstract)

  The Supreme Court"s 2006du19105, decided January 10, 2008 held that:<BR>  "Considering the legislative purpose and the amendment history of Article 39 of Framework Act On National Taxes, it is reasonable to interpret that the purpose of the proviso of Paragraph 1 and the provision of Paragraph 1, Subparagraph 2, Item ga is to indicate that among the oligopolistic stockholders stated in Article 39, Paragraph 2, those who hold 51% or more of the outstanding shares issued and exercises actual rights to those shares bear the secondary tax liability only to the extent of their ownership shares, but does not require an oligopolistic stockholder to actually exercise his rights to the shares of 51% or more by only himself."<BR>  However, for the reasons that follow, I don"t agree with the conclusion of the Supreme Court"s decision above.<BR>  First of all, though there are various ways to interpret the law, the most fundamental and important one is the way of contextual interpretation. However, the above decision goes against the way of interpretation based on context.<BR>  Secondly, considering how the legislative purpose of secondary tax liability originated from fear that the shareholders who hold shares exceeding 50% may abuse the corporate entity, the court decision above is not royal to the legislator"s intent.<BR>  Thirdly, the Supreme Court"s decision above is against the holding of the Constitutional Court"s 97 hun-ga 13, decided May 28, 1998 and circumstances of how Article 39 of Framework Act On National Taxes was revised afterwards.<BR>  Lastly, should the purpose of Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes be interpreted as the Supreme Court ruled, - a means to make all the stockholders in the category of oligopolistic stockholders bear the secondary tax liability but not just a particular stockholder who holds shares exceeding 50% - there is no particular need to separately enact Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes.<BR>  In conclusion, Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes should be interpreted as a means to make bear the secondary tax liability to an individual stockholder who owns shares exceeding 50% by only himself, but not every stockholder who just belong to the category of oligopolistic stockholders of Article 39, Paragraph 2.

목차 (Table of Contents)

• 【사실관계의 개요】
  【사안의 경과】
  Ⅰ. 문제의 소재
  Ⅱ. 과점주주의 제2차납세의무 규정의 입법연혁
  Ⅲ. 과반수 주식에 관한 권리를 실질적으로 행사하는 자의 범위
  Ⅳ. 결론
  Abstract
  

참고문헌 (Reference)

1 이태로, "조세법 개론" 조세통람사 1988

2 장재식, "조세법" 서울대학교 출판부 1990

3 박훈, "제2차납세의무자인 과점주주의 요건과 그 제한" 세경사 2004

4 이전오, "제2차납세의무를 지는 과점주주의 범위에 관한 연구" 법학연구소 19 (19): 37-56, 2007

5 최명근, "세법학총론" 세경사 2007

6 정경영, "상법학강의" 박영사 2007

7 김완석, "株主의 제2차 납세의무에 관한 연구 - 이론적 근거 및 정당성을 중심으로 -" 한국토지공법학회 25 : 287-311, 2005