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이 책은 주요한 최신 조세판례를 세목별, 쟁점별로 분류하여 본문에 싣고, 그 판례의 적용법령과 현행법령, 구체적 사안과 소송의 경과, 관련 참조판례와 해설 등을 각주에 넣어, 본문 판례와 관련된 폭넓은 이해를 돕도록 구성하였다.
중요한 특정 쟁점(조세법령의 위임입법, 조세법령 용어의 해석, 조세 부칙의 해석, 부과제척기간, 경정청구, 제2차납세의무, 가산세, 세무조사, 부당행위계산부인, 소득처분, 명의신탁증여의제 등)에 관하여는 별도로 현재까지의 모든 판례를 망라하여 개괄적이면서도 상세한 기술을 하였고, 지방세 판례는 기본법, 징수법에 관한 내용을 국세기본법에 함께 담았다.

Ⅰ. 국세기본법1
(1) 조세법의 기본원리(조세법률주의와 조세공평주의)··················································· 2
？ 조세법의 기본원리··································································································· 2
※ 조세법령 위임입법의 한계························································································ 6
※ 법률 조항에 대한 위헌 결정의 효력········································································· 10
※ 시행령 조항 무효 선언의 효력················································································ 13
※ 조세법률주의에 반하는 사법상 계약의 무효·······························································15
※ 법령보충적 행정규칙의 대외적 구속력······································································ 19
※ 헌법합치적 해석, 하위규범의 상위규범 합치적 해석····················································20
※ 합법성 원칙의 예외로서 과세 감면사유인 ‘정당한 사유’의 인정 여부····························· 25
(2) 조세법의 해석 방법····························································································· 27
？ 문리해석？엄격해석과 목적론적 해석········································································ 27
※ 조세법령의 일반적 해석방법 ; 문리해석？엄격해석의 원칙과 예외적 합목적적 해석···········29
※ 과거？현재？미래의 시제, 시점, 기간 등 시간적 요소의 해석·········································· 32
※ “또는”, “및”과 “와, 과”의 해석················································································· 35
※ “이전”？“이후”와 “전”？“후”, “이상”？“이하”와 “과반수”, “초과”, “미만”, “미달”의 해석··········· 37
※ ‘음수(-)’와 ‘0’의 동일시 여부···················································································39
※ “등(等)”, “그 밖에(기타) ~한 경우”, “~에 준하는”의 의미와 해석···································41
※ “~한다.”와 “~할 수 있다.”의 의미············································································ 43
？ 개별 조세법령 용어 개념의 탐색 방법····································································· 44
※ 조세법령상 정의규정의 개관··················································································· 53
※ 조세 법령용어 개념의 구체적인 탐색 방법································································ 61
※ ‘결정’과 ‘경정’의 의미···························································································· 72
※ 법령 용어의 문언을 사실상 삭제한 해석의 예 ; ‘직접’과 ‘최초로’의 해석························75
？ ？？□□법에 따른 ○○？？의 의미···················································································80
※ 조세법령용어 정의 규정의 해석··············································································· 81
※ ‘한국표준산업분류’에 의한 사업의 구분？범위, 업종의 분류···········································96
※ 조세법령상 ‘중소기업’의 정의··················································································98
？ 차용？고유 개념·····································································································102
※ 조세법령상 ‘합병’, ‘분할’ 등 회사법상 용어의 해석··················································· 108
？ 사법상 무효？취소？해제의 조세법률관계에의 영향··················································· 110
※ 사법상 무효？취소？해제의 조세 법률관계에의 영향···················································· 112
※ 사해행위 취소의 조세법률관계에의 영향··································································126
※ 사법상 소급효의 조세 법률관계에의 영향································································ 128
※ ‘부동산’ ‘명의신탁’과 조세 법률관계·······································································
？ 특수관계인··········································································································· 134
※ “특수관계인”에 관한 정의규정 개관········································································ 134
※ ‘특수관계인’에 관한 판례······················································································ 143
(3) 조세법의 기본원칙····························································································· 147
？ 실질과세의 원칙··································································································· 147
※ 귀속 명의와 실질이 다르다는 점에 관한 증명책임과 증명의 필요에 관한 판례·············· 155
※ 다단계？우회 거래에 대한 실질과세·········································································160
※ 당사자가 선택한 법률관계를 존중하여 실질과세 원칙의 적용을 부정한 사례················· 166
※ 국제거래에서의 실질과세 원칙 적용에 관한 구체적 사례············································170
？ 신의성실의 원칙··································································································· 171
？ 소급 과세 금지·····································································································177
※ 부칙의 구조········································································································180
※ 일반적 적용례 규정과 납세의무 성립시기································································ 180
※ 부칙의 ‘적용례’ 규정 해석에 관한 구체적 사례·························································182
※ 부칙의 개별적 ‘경과조치’, ‘특례’ 규정 해석에 관한 구체적 사례··································192
※ ‘적용’, ‘준용’, ‘유추적용’, ‘~예에 의한다(따른다).’의 의미··········································· 194
※ 부칙의 일반적 경과조치 규정과 납세자의 신뢰보호··················································· 200
※ 법령의 제정？개정과 종전 부칙 경과규정의 효력······················································· 204
※ 확인적 규정과 창설적 규정··················································································· 206
※ 예시적 열거 규정과 한정적 열거 규정···································································· 213
？ 근거과세의 원칙과 예외적 추계과세······································································ 220
？ 기업회계존중의 원칙·····························································································223
(4) 불복청구·············································································································225
？ 필요적 전치, 제소기간·························································································· 225
※ 재조사 결정에 따른 후속처분에 대한 불복방법과 제소기간·········································229
※ 민사소송법에 기초한 청구변경과 제소기간 준수 여부················································ 233
？ 불이익변경금지원칙······························································································ 234
？ 심판 결정의 기속력······························································································ 237
※ 불복청구에 대한 결정의 효력················································································ 239
※ 불복절차에서의 과세처분 취소에 따른 재처분금지에 관한 법리···································240
(5) 조세소송 일반···································································································· 244
？ 소의 이익, 당사자적격, 처분성(직권판단사항)···························································244
※ 조세소송과 불복청구의 소송(청구) 요건·································································· 246
？ 증명책임？증명의 필요··························································································· 254
※ 조세소송에서의 주장？증명책임과 그 분배································································ 263
※ 법령 해석에서 ‘본문과 단서’, ‘전단과 후단’의 의미와 구분········································· 276
※ 손금？필요경비의 증명책임과 증명의 필요에 관한 판례의 입장···································· 278
※ 증명책임과 증명의 필요······················································································· 286
※ 법률상 추정과 사실상 추정··················································································· 287
※ 의제(간주) 규정·································································································· 290
？ 과세자료의 증명력································································································ 296
？ 적법한 상고이유··································································································· 300
？ 조세소송판결의 효력·····························································································302
※ 과세처분 취소 확정판결의 기속력·········································································· 303
※ 과세처분 취소 확정판결의 기판력·········································································· 304
※ 과세처분 취소 확정판결의 형성력·········································································· 305
(6) 납세의무의 성립과 확정···················································································· 306
？ 납세의무의 성립과 확정························································································ 306
※ 납세의무의 성립··································································································307
※ 납세의무의 확정··································································································316
？ 확정신고, 예정신고, 수정신고, 기한후신고····························································· 318
※ 예정신고와 확정신고···························································································· 320
※ 기한 후 신고와 수정신고······················································································ 322
※ 신고？납부？신청？청구 등에 관한 기한의 특례····························································323
？ 부과처분, 경정처분, 징수처분, 추징처분································································ 325
？ 처분사유의 추가？변경··························································································· 337
※ 처분사유의 추가？변경·························································································· 337
？ 신고？처분의 당연 무효························································································· 342
※ 신고나 부과처분이 ‘당연무효’인 구체적 사례····························································346
※ 취소소송과 무효확인소송과의 관계·········································································350
(7) 납세고지·············································································································351
？ 납세고지서··········································································································· 351
？ 송달？공시송달······································································································ 359
※ 세법에서 규정하는 서류의 송달············································································· 359
(8) 납부의무의 소멸·································································································371
？ 납 부················································································································· 371
？ 통상적 부과제척기간·····························································································375
※ 부과제척기간의 의의 및 그 도과의 효력··································································375
※ 무신고의 경우 7년의 부과제척기간·········································································378
※ 부과제척기간 7년 적용의 요건인 ‘무신고’ 해당 여부에 관한 구체적 사례····················· 381
※ 부과 제척기간의 기산일······················································································· 383
※ 해외 명목회사(paper company)를 이용한 주식 보유 ‘명의 위장’과
‘사기 기타 부정한 행위’에 관한 판례····································································· 395
※ 사실과 다른 세금계산서를 교부받아 매입세액 공제？환급을 받은 경우
‘사기 기타 부정한 행위’ 해당 여부에 관한 판례·······················································406
※ 조세포탈죄 사건에서 ‘장부 미작성？미기재’의 ‘사기 기타 부정한 행위’ 긍정례················408
※ 조세포탈죄 사건에서 차명 예금계좌에 의한 은닉행위의 ‘부정행위’
해당 여부에 관한 판례·························································································410
※ 미등기 전매(중간생략등기) 행위에 대하여 장기 부과제척기간 적용을 긍정한 판례········· 411
※ 가산세의 부과제척기간························································································· 411
？ 특례부과제척기간································································································· 415
？ 징수권의 소멸시효································································································ 422
※ 제척기간과 소멸시효기간의 비교············································································422
※ 징수권 소멸시효 기산일에 관한 구 시행령 규정의 무효 여부······································431
(9) 조세의 우선 변제······························································································· 433
(10) 납세의무자······································································································· 441
？ 법인으로 보는 단체······························································································ 441
？ 납세의무의 승계··································································································· 443
？ 연대 납세 의무·····································································································449
？ 과점주주 등의 제2차 납세의무·············································································· 455
※ 제2차 납세의무 규정의 개관················································································· 455
※ 제2차 납세의무와 주된 납세의무의 관계································································· 456
※ ‘과점주주’의 개념 및 요건과 증명·········································································· 462
※ 사업양수인의 제2차 납세의무················································································ 469
？ 물적 납세 의무·····································································································471
(11) 경정청구···········································································································473
？ 통상적경정청구·····································································································473
※ 경정청구가 부적법하여 각하되는 예······································································· 475
※ 원천징수의무자 및 원천징수대상자의 경정청구·························································483
※ 경정청구거부처분 취소소송에서의 주장？증명책임······················································486
？ 후발적경정청구·····································································································488
※ 국세기본법 제45조의2 제2항 ‘제1호’의 후발적 경정청구사유······································489
※ 국세기본법 제45조의2 제2항 ‘제2호’, ‘제4호’에 의한 후발적 경정청구를 부정한 예······· 495
※ 국세기본법 시행령 제25조의2 ‘제2호’에 의한 후발적 경정청구 관련 판례···················· 495
※ 국세기본법 시행령 제25조의2 ‘제4호’의 ‘유사한 사유’에 의한 후발적 경정청구 사례······501
？ 개별세법상 경정청구·····························································································506
(12) 가 산 세···········································································································507
※ 국세기본법 가산세 규정의 개정 경과와 개정이유······················································507
※ 지방세기본법 가산세 규정의 개정 경과와 개정이유··················································· 510
※ 가산세의 의의와 성질·························································································· 511
※ ‘납부불성실가산세’와 ‘가산금’의 ‘납부지연가산세’로의 통합········································ 512
※ 가산세 납세의무의 성립과 확정············································································· 513
※ 가산세 과세 요건에 관한 증명책임의 분배·······························································514
？ 본세와 가산세의 관계··························································································· 515
？ 국세기본법상 일반 가산세·····················································································518
※ ‘무신고 가산세’ 부과에 대한 긍정례와 부정례·························································· 527
※ ‘산출세액’에서 ‘추가로 납부하여야 할 세액’으로의 가산세 계산 기준의 변경················· 530
？ 국세기본법상 부정 가산세·····················································································533
※ 명의신탁증여의제 증여세에 대한 부정무신고가산세 인정 여부에 관한 하급심 판결········ 540
※ ‘부동산 양도소득세’ 부정신고 가산세 인정 여부에 관한 구체적 사례··························· 542
※ 기타 부정신고 가산세 인정 여부에 관한 구체적 사례················································ 544
？ 가산세의 면제······································································································ 545
※ 기한연장 사유를 원인으로 한 가산세 면제·······························································545
※ 가산세를 면할 ‘정당한 사유’의 존재를 부정한 사례···················································547
※ 가산세를 면할 ‘정당한 사유’의 존재를 긍정한 사례···················································550
？ 개별법상 가산세··································································································· 555
(13) 국세환급금과 환급가산금·················································································561
？ 환급？충당？환수·····································································································561
？ 환급가산금··········································································································· 571
※ 환급가산금 기산일 규정······················································································· 571
※ 경정청구에 따른 환급의 경우의 환급가산금 기산일··················································· 573
※ 환급금과 환급가산금 채권의 소멸시효···································································· 578
(14) 납세자 보호····································································································· 579
？ 중복세무조사 금지································································································ 579
※ 재조사가 금지되는 ‘세무조사’에 해당하지 않는다고 한 사례······································· 591
？ 과세전적부심사청구······························································································ 607
※ 과세전적부심사 예외사유······················································································ 613
Ⅱ. 법인세법617
(1) 납세의무자········································································································· 6
？ 내국법인과 외국법인·····························································································618
？ 비영리내국법인·····································································································618
(2) 익 금················································································································ 620
？ 익금 산입·············································································································620
？ 익금 불산입········································································································· 626
(3) 손 금················································································································ 634
？ 손금의 요건, 사회질서위반 지출비용····································································· 634
？ 손금산입·············································································································· 641
？ 손금불산입··········································································································· 665
(4) 손익의 귀속사업연도··························································································681
？ 권리의무확정주의································································································· 681
(5) 부당행위계산부인······························································································· 697
※ 부당행위계산부인 유형 제1호(고가 매입？현물출자) 관련 판례·····································702
※ 부당행위계산부인 유형 제2호(무수익 자산 매입) 관련 판례········································705
※ 부당행위계산부인 유형 제3호(저가양도) 관련 판례··················································· 707
※ 부당행위계산부인 유형 제6호(무상？저율 대부？제공) 관련 판례··································· 710
※ 부당행위계산부인 유형 제7호(고율 차용) 관련 판례·················································· 714
※ 부당행위계산부인 유형 제7호의2(파생상품 이익 분여) 관련 판례································ 717
※ 부당행위계산부인 유형 제8호, 제8호의2(자본거래) 관련 판례·····································726
※ 부당행위계산부인 유형 제9호(개괄적인 행위) 적용 여부에 관한 판례···························729
※ 시가··················································································································730
(6) 과세표준과 세액의 계산···················································································· 738
？ 이월 결손금 공제································································································· 738
？ 외국납부세액 공제································································································ 740
？ 조세특례제한법상 특례························································································· 740
(7) 신고？납부？원천징수··························································································· 752
？ 중간예납·············································································································· 752
？ 원천징수·············································································································· 753
(8) 세액의 결정？경정······························································································· 760
？ 소득처분·············································································································· 760
※ ‘사외유출’에 대한 증명책임의 공방 구조································································· 768
？ 소득금액변동통지································································································· 773
？ 결손금 소급 공제································································································· 781
(9) 합병, 분할 등 기업구조재편거래에 대한 과세·················································· 784
(10) 비영리법인에 대한 과세·················································································· 793
Ⅲ. 국제조세법801
(1) 외국법인과 국내사업장？고정사업장··································································· 802
？ 외국법인·············································································································· 802
？ 고정사업장··········································································································· 807
(2) 거주자와 비거주자····························································································· 818
※ 이중거주자의 거주자 판정에 관한 구체적 사례·························································822
(3) 조세조약·············································································································824
？ 조세조약의 적용 대상··························································································· 824
？ 실질과세의 원칙··································································································· 833
※ 국제거래에서의 실질과세 원칙 적용에 관한 구체적 사례············································833
？ 무차별의 원칙······································································································ 840
(4) 이전가격세제······································································································ 842
？ 이전가격세제와 부당행위계산부인과의 관계··························································· 842
？ 정상가격 산출방법과 증명·····················································································846
(5) 국내원천소득······································································································ 859
？ 국내원천소득········································································································859
(6) 국내자본의 해외투자··························································································911
？ 특정외국법인 유보소득의 배당간주········································································ 911
？ 외국납부세액공제································································································· 918
※ 한？중 조세조약과 외국납부세액 공제 관련 판례······················································· 922
(7) 기 타················································································································ 926
？ 국외 증여 특례·····································································································926
Ⅳ. 소득세법929
(1) 납세의무자········································································································· 930
(2) 손익의 귀속사업연도··························································································930
？ 권리의무확정주의································································································· 930
(3) 종합소득·············································································································933
？ 근로소득··············································································································
？ 이자소득·············································································································· 938
？ 배당소득·············································································································· 941
？ 의제배당·············································································································· 948
？ 사업소득·············································································································· 952
？ 기타소득·············································································································· 957
※ ‘사례금’에 해당한다고 본 구체적 사례···································································· 960
※ 소득세법상 기타소득인 ‘위약금, 배상금’의 의미························································966
※ 소득세법 제21조(기타소득) 제1항 제10호 다목 소정의 ‘부당이득 반환 시
지급받는 이자’의 의미························································································· 969
(4) 양도소득·············································································································972
？ 양도 개념·············································································································972
？ 양도의 무효？취소？해제························································································· 977
？ 양도？취득 시기·····································································································983
？ 양도자산·············································································································· 990
？ 양도가액·············································································································· 995
？ 필요경비(취득가액 등)···························································································· 997
？ 세율(감경？중과)····································································································1010
※ 비사업용 토지 중과····························································································1010
※ 미등기양도자산 중과·························································································· 1022
※ 1세대 3주택 중과······························································································1025
※ 중소기업 주식 양도····························································································1030
？ 양도소득에 대한 조세특례··················································································· 1032
？ 장기 보유 공제···································································································1040
？ 1세대 1주택·······································································································1045
※ 공동소유주택의 주택 수 계산·············································································· 1051
(5) 세액의 계산······································································································1053
？ 필요경비의 산정································································································· 1053
？ 소득금액 공제···································································································· 1057
？ 부당행위계산 부인······························································································ 1059
Ⅴ. 부가가치세법1071
(1) 납세의무자········································································································1072
？ 사업자등록········································································································· 1072
(2) 과세거래··········································································································· 1073
？ 재화？용역···········································································································1073
？ 부수적인 재화？용역···························································································· 10
？ 재화？용역의 공급································································································1080
？ 공급시기············································································································ 1090
(3) 영세율과 면세·································································································· 1094
※ ‘국외’가 아닌 ‘국내’ 공급 용역으로 인정한 판례····················································· 1095
(4) 과세표준··········································································································· 1111
？ 에누리액············································································································ 1111
※ ‘에누리액’에 해당하지 않는다고 ‘부정’한 사례························································ 1123
？ 임대용역············································································································ 1124
？ 위 약 금············································································································ 1128
？ 봉 사 료············································································································ 1130
(5) 세금계산서········································································································1131
？ 사실과 다른 세금계산서······················································································ 1131
※ 사업장 과세의 원칙····························································································1136
※ ‘공급자’가 사실과 다른 세금계산서에 관한 판례····················································· 1145
※ 매입세액 불공제 사유 관련 증명책임의 소재와 공방 구조········································ 1148
(6) 세액의 계산······································································································1151
？ 매입세액 불공제································································································· 1151
？ 공통매입세액의 안분···························································································1160
※ 사업자가 과세사업과 면세사업을 겸영하는 경우 과세사업과 면세사업에 관련된
매입세액의 계산································································································1172
？ 대손세액 공제···································································································· 1174
(7) 신고 납부 및 부과 환급···················································································1176
？ 대리납부제도······································································································ 1176
Ⅵ. 상속세 및 증여세법1179
(1) 상 속 세··········································································································· 1180
？ 상속세의 연대납세의무························································································1180
？ 상속세 과세대상？공제························································································· 1185
(2) 증 여 세··········································································································· 1196
？ 증여세 납세의무자······························································································ 1196
？ 증여세 과세대상································································································· 1198
？ 고가양도？저가양수에 따른 이익의 증여································································1205
？ 증자에 따른 이익의 증여·····················································································12
？ 전환사채 등의 주식전환 등에 따른 이익 증여······················································ 1227
？ 특정 법인과의 거래 이익 증여·············································································1238
？ 주식 상장 또는 합병 상장 등에 따른 이익의 증여················································ 1247
？ 금전 무상대여 이익에 따른 증여········································································· 1259
？ 법인의 조직 변경 등에 따른 이익의 증여·····························································1263
？ 재산 취득 후 재산가치 증가에 따른 이익의 증여··················································1268
？ 일정한 친족 간의 재산양도의 증여추정································································1276
※ 배우자 또는 직계존비속에게 양도한 재산의 증여 추정·············································1279
？ 명의신탁 증여의제······························································································ 1282
※ 위헌 여부(×)···································································································· 1282
※ 명의신탁 증여의제 대상 재산 등 일반론································································1282
※ 명의개서 해태 증여의제······················································································1285
※ 명의신탁 설정의 합의·························································································1291
※ 조세회피 목적···································································································1295
※ 명의신탁 증여의제 규정의 반복 적용 여부·····························································1302
※ 주주명부 미작성 시 주식등변동상황명세서 등에 따른 증여의제일······························ 1307
※ 명의신탁자의 증여세 연대납세의무······································································· 1310
※ 명의신탁 증여의제 관련 ‘가산세’, ‘부과제척기간’ 등에 관한 판례······························ 1315
？ 일감몰아주기 증여 의제······················································································ 1318
？ 증여세 과세가액 계산························································································· 1322
※ 재차증여 합산 과세····························································································1322
※ 공익법인 출연재산 과세가액 불산입······································································1325
※ 과세특례·········································································································· 1350
(3) 재산의 평가······································································································1351
？ 시 가················································································································1351
？ 비상장주식의 시가······························································································ 1360
？ 보충적 평가방법································································································· 1365
※ 비상장주식의 보충적 평가방법·············································································1365
※ 상속세 및 증여세법 시행규칙 제17조의3 제1항 각 호가 정한 ‘순손익가치에 의한
평가 배제 사유’에 관한 판례···············································································1372
※ 국외 비상장법인 주식에 대한 상증세법상 보충적 평가방법의 적용 여부에 관한 판례····1379
※ ‘최대주주 할증평가’ 관련 판례·············································································1390
Ⅶ. 기타 국세1391
(1) 개별소비세법···································································································· 1392
(2) 증권거래세법···································································································· 1393
(3) 교육세법··········································································································· 13
(4) 종합부동산세법·································································································1404
Ⅷ. 국세징수1407
(1) 체납처분··········································································································· 1408
？ 채권의 압류········································································································1408
？ 교부 청구···········································································································1416
？ 공 매················································································································1422
(2) 사해행위취소···································································································· 1427
(3) 국가배상책임···································································································· 1427
Ⅸ. 조세범 처벌1429
※ 사기나 그 밖의 부정한 행위················································································1430
※ 조세범 처벌법 제9조의 성실신고 방해 행위··························································· 1431
※ 조세범 처벌법 제10조 제1항, 제2항·····································································1431
※ 조세범 처벌법 제10조 제3항···············································································1433
※ 조세범칙조사 절차····························································································· 1436
？판례색인·············································································································

제3판 머 리 말
2판이 나온 지 다시금 2년이 지나, 2015년 1월부터 2022년 3월까지 7년간의 조세판례를 실었던 2판에 이어 그 후 2024년 2월까지 2년간의 최신 조세판례를 추가하고 관련 쟁점을 더하였다.
이 책은 주요한 최신 조세판례를 세목별, 쟁점별로 분류하여 본문에 싣고, 그 판례의 적용법령과 현행법령, 구체적 사안과 소송의 경과, 관련 참조판례와 해설 등을 각주에 넣어, 본문 판례와 관련된 폭넓은 이해를 돕도록 구성하였다.
중요한 특정 쟁점(조세법령의 위임입법, 조세법령 용어의 해석, 조세 부칙의 해석, 부과제척기간, 경정청구, 제2차납세의무, 가산세, 세무조사, 부당행위계산부인, 소득처분, 명의신탁증여의제 등)에 관하여는 별도로 현재까지의 모든 판례를 망라하여 개괄적이면서도 상세한 기술을 하였고, 지방세 판례는 기본법, 징수법에 관한 내용을 국세기본법에 함께 담았다.
바쁜 와중에 틈틈이 겨를을 내어 검토와 교정에 힘써 큰 도움을 준 옥창의, 주승연 사무관에게 감사의 마음을 표하고 전도에 대한 축원의 맘을 전한다.
조세실무자를 위하여, 다수 판례가 축적된 주요 조문과 쟁점 위주로 구성한 이 책이 상시 독자의 책상머리를 차지하고 도움이 되었으면 한다.

2024. 3. 31.
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