LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

조세회피행위의 규제에 관한 최신 판례의 동향 연구

Author

최선재

Journal Title

조세법연구

Publication Year

2016

Topics

#Tax avoidance

Summary

This study analyzes recent trends in Supreme Court case law regarding the regulation of tax avoidance. While the establishment of individual denial rules based on the principle of tax legality was previously emphasized, recent rulings show a strengthening trend of regulating tax avoidance based on the principle of substantial taxation, suggesting that regulation under GAAR (Article 14, Paragraph 3 of the National Tax Basic Act) is desirable.

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