세법해석사전답변제도 발전방안

초록

In most of OECD countries tax payers may request the tax authorities to issue advance tax rulings. The scope and procedure for the issuance of rulings are different by the country. But once a ruling is issued it has a binding effect, which is also respected by the courts, in vast majority countries. Advance tax ruling system was introduced in Korea in 2008. A ruling under this new system is expected to have a de facto binding effect on the determination of tax authorities. Such binding effect is founded on Vertruenschutz principle which has been developed by the courts but is not so firmly rooted in the tax law areas as to be relied upon by the general public. In the study the authors researched advance tax ruling systems of the U.S., Germany, Japan and a few other countries to build a proposal to make the new system have a stable legal foundation which may be also respected by the judiciaries. The following are the excerpts of this study. Firstly, subjects of tax ruling are not simply matters of tax law interpretation but also those of tax law application. Secondly, the system has to be complemented by a legislation which renders rulings de jure and stable binding effect. Thirdly it is recommended that the determination be made through a quasi-judiciary procedure in a committee. Fourthly a mechanism has to be developed which coordinates various rulings and determinations by the Commissioner of the National Tax Service and the boards of Tax Tribunal. Lastly the Commissioner has to have an authority to limit the retrospective effect of a ruling in case it is necessary for the Vertrauenschutz of taxpayers.

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