부가가치세법상 ‘조세중립성 원칙’에 관하여

초록

The Valued Added Tax Law of Korea does not directly stipulate the principle of tax neutrality, unlike the tax system of the EU. Furthermore, there is no discussion on legislation nor is there any discussion on the meaning of the principle of tax neutrality in terms of interpretation, in this regards. However, the value added tax is a type of tax that was originally derived from the principle of tax neutrality from an economic point of view, and the concept of tax neutrality cannot be left out throughout the legislation and interpretation of the Value Added Tax Law. Nevertheless, if the concept of tax neutrality is overlooked and the legislative and interpretation are made, there is a risk that the basic structure of the Value added tax system will be distorted. Therefore, this paper examines the previous research on tax neutrality and the legislative discussions from an economic point of view in general, and then confirms the meaning of tax neutrality under the Value Added Tax Law. Afterward, how the related legislation and interpretation are being carried out in foreign cases are reviewed. There are cases where the basic structure of value added tax, such as the principle of tax neutrality, is already premised and interpreted in the interpretation of the Value Added Tax Law. However, as a clear concept has not yet been established, specific cases are reviewed in which confusion occurs in the interpretation of the Value Added Tax Law. The specific cases include the provision of non-deduction of input value added tax in case of actual supply, online gambling site operators, and mileage transactions, which are a type of voucher transaction. In conclusion, it is argued that the principle of tax neutrality under the Value Added Law needs to be reflected in legislation. In addition, it is explained that the non-deduction of input value added tax in case of actual supply violates the principle of tax neutrality and should be amended as an administrative order punishment. It is also explained that the conclusion of Supreme Court rulings should be changed as the Supreme Court misunderstood the principle of tax neutrality regarding online gambling site operators or mileage transactions. The above mentioned discussions are absolutely required for the normalization of the Value Added Tax Law’s legislation and interpretation. It is hoped that the discussion in this paper reflects in practice.

키워드