골드뱅킹 거래 구조에 대한 판례 분석과 검토 = A Study of Tax Cases on “Gold Banking”

다국어 초록 (Multilingual Abstract)

This article examines “cases about tax problem of Gold Banking”(2012GuHap32413 case, 2012GuHap35405 case, and 2013Nu27373 cases). It gets recognised that Gold Banking Account or Gold Account has the significant nature of physical gold in the global market, because it originated in trading and storing physical gold conveniently. However, the Korean Tax Authority has levied taxes of dividend income on the Gold Account such as new financial derivatives. So this article argues that it taxes on the substance of the Gold Banking Account, like real gold transactions.
In general, a Gold Account is classified as two types, Allocated Gold Account and Unallocated Gold Account. The former’s major feature follows. It has possessed physical gold amounts on a number of gold accounts. But the latter’s feature does not have that. On the other hand, the market group perceives both cases as a spot transaction. Thus we need to decide that we focus on this major common in the market or ignore this fact, and focus on the form of serial trading course. This article suggests that the former opinion is in accord with substantial taxation as one of basic principle on the tax law. It also gives to examine regulation and tax legislative contents of other countries, and an international organisation, for example, Germany, United States, Japan, and the International Monetary Fund. They have a tax concept to deal with Physical gold, Allocated account and Unallocated account in the same way.
Regarding understanding of the market, substantial taxation side, and the original feature of the Schedule system on the Income Tax Act, it may not levy a dividend income tax on Gold banking.
If it followed the National Tax Service’s opinion on this matter, It would lead to violation the horizontal equity of taxation and tax discrimination.

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