거주자와 과세관청 쌍방이 준수해야 할 신의칙

Principles of Good Faith of Tax Payer’s & Tax Authorities

신의칙은 원래 사법상의 법률관계를 그 적용대상으로 하는 법원리이었으나, 오늘날에는 공법관계인 거주자와 과세관청의 조세법률관계에 있어서도 그 원칙이 적용되고 있다. 특히 근래에 와서 조세법률관계의 신의칙을 적용한 판례가 많이 나오고 있다. 따라서 본 고에서는 신의칙의 의의 및 성격ㆍ조세법률주의와의 조화문제ㆍ국세기본법 제15조와 동법 제18조와의 관계, 적용요건 및 각 적용효과등을 살펴보기로 한다.

The Principle of Good Faith and Fair dealing is applicable to the case of public law as well as civil law. Also it is applicable to the tax payer as well as tax authorities. This principle has been adopted in the National Tax Law. If this principle is applicable to the tax payer, court should proclaim to maintain the administrative measure although it is illegality. Korean Supreme court required three necessary conditions, when the principle is applied. Tax payer’s self-contradictory behavior, severe betrayal and worth of tax authorities’s trust. But actually we can hardly find the case which maintain the illegal administrative measure in the name of that principle. The case would studied in this paper was about the principle. Supreme court was applicable the principle, so maintained the illegal administrative measure. It is so the extaordinary case. But it is more or less questionable that tax payer did the severe betrayal and whether protect the tax authority’s trust.