판례평석(判例評釋) : 거래대금의 사후감면과 법인세 과세- 대법원 2013. 12. 26. 선고, 2011두1245 판결을 중심으로 - = Modification of Sale Price and Corporate Tax- Focused on Supreme Court Decision 2011du1245

다국어 초록 (Multilingual Abstract)

It is very controversial, whether or not to approve taxpayer`s claim of reassessment by later occurring reasons(non-ordinary claim of reassessment) of Frame Work Act on National Tax. In connection with this issues, the supreme court made a very important decision in December, 2013. In this case(supreme court case, 2011du1245) it was disputed that a later reduction of sale price could be also a legitimate reason of non-ordinary claim of reassessment according to the article 45-2, paragraph 2 in Frame Work Act on National Tax. Taxpayer, who is subject to the corporate tax, signed a real estate sale contract for 110 billion won in 2004. In 2005, next tax year of 2004, the company modified the contract by mutual consents between contract partners and reduced the sale price from 110 billion won to 103 billion won. The amount of price reduction was 7 billion won. The company insisted that 7 billion won should be deducted from the profits of 2004. The supreme court accepted that argument. The court decided that the reduction of sale price in 2005 was also a legitimate reason of non-ordinary claim of reassessment. However this decision from the supreme court was not reasonable. In this article we insist that the amount of sale price reduction, 7 billion won, shoud be deducted from not the profits in 2004, but in 2005.