최신 조세판례의 현황과 쟁점 (3 판 | 양장본 Hardcover)

최진수지음

1984년서울대학교법과대학을졸업하고그해제26회사법시험에합격하였다.사법연수원제16기수료.1990년3월인천지방법원판사로임관.2000년2월부터2001년8월까지조세분야대법원재판연구관으로지냈다.2002년2월에서2004년2월까지는창원지방법원부장판사를지냈으며,2004년2월에서2007년2월까지는사법연수원교수,그중2006년2월부터2007년2월까지는사법연수원민사총괄교수를맡았다.2007년2월부터2010년2월까지서울중앙지방법원부장판사를지냈으며,사법시험출제위원(민법,민사소송법)을맡기도했다.현재법무법인가교에서변호사로활동하고있으며법학전문대학원에서강의(중앙대민사변호사실무,한양대,강원대특강등)를하고있다.

Ⅰ.국세기본법1
(1)조세법의기본원리(조세법률주의와조세공평주의)···················································2
➲조세법의기본원리···································································································2
※조세법령위임입법의한계························································································6
※법률조항에대한위헌결정의효력·········································································10
※시행령조항무효선언의효력················································································13
※조세법률주의에반하는사법상계약의무효·······························································15
※법령보충적행정규칙의대외적구속력······································································19
※헌법합치적해석,하위규범의상위규범합치적해석····················································20
※합법성원칙의예외로서과세감면사유인‘정당한사유’의인정여부·····························25
(2)조세법의해석방법·····························································································27
➲문리해석･엄격해석과목적론적해석········································································27
※조세법령의일반적해석방법;문리해석･엄격해석의원칙과예외적합목적적해석···········29
※과거･현재･미래의시제,시점,기간등시간적요소의해석··········································32
※“또는”,“및”과“와,과”의해석·················································································35
※“이전”･“이후”와“전”･“후”,“이상”･“이하”와“과반수”,“초과”,“미만”,“미달”의해석···········37
※‘음수(-)’와‘0’의동일시여부···················································································39
※“등(等)”,“그밖에(기타)~한경우”,“~에준하는”의의미와해석···································41
※“~한다.”와“~할수있다.”의의미············································································43
➲개별조세법령용어개념의탐색방법·····································································44
※조세법령상정의규정의개관···················································································53
※조세법령용어개념의구체적인탐색방법································································61
※‘결정’과‘경정’의의미····························································································72
※법령용어의문언을사실상삭제한해석의예;‘직접’과‘최초로’의해석························75
➲ʻʻ□□법에따른○○ʼʼ의의미···················································································80
※조세법령용어정의규정의해석···············································································81
※‘한국표준산업분류’에의한사업의구분･범위,업종의분류···········································96
※조세법령상‘중소기업’의정의··················································································98
➲차용･고유개념·····································································································102
※조세법령상‘합병’,‘분할’등회사법상용어의해석···················································108
➲사법상무효･취소･해제의조세법률관계에의영향···················································110
※사법상무효･취소･해제의조세법률관계에의영향····················································112
※사해행위취소의조세법률관계에의영향··································································126
※사법상소급효의조세법률관계에의영향································································128
※‘부동산’‘명의신탁’과조세법률관계·······································································
➲특수관계인···········································································································134
※“특수관계인”에관한정의규정개관········································································134
※‘특수관계인’에관한판례······················································································143
(3)조세법의기본원칙·····························································································147
➲실질과세의원칙···································································································147
※귀속명의와실질이다르다는점에관한증명책임과증명의필요에관한판례··············155
※다단계･우회거래에대한실질과세·········································································160
※당사자가선택한법률관계를존중하여실질과세원칙의적용을부정한사례·················166
※국제거래에서의실질과세원칙적용에관한구체적사례············································170
➲신의성실의원칙···································································································171
➲소급과세금지·····································································································177
※부칙의구조········································································································180
※일반적적용례규정과납세의무성립시기································································180
※부칙의‘적용례’규정해석에관한구체적사례·························································182
※부칙의개별적‘경과조치’,‘특례’규정해석에관한구체적사례··································192
※‘적용’,‘준용’,‘유추적용’,‘~예에의한다(따른다).’의의미···········································194
※부칙의일반적경과조치규정과납세자의신뢰보호···················································200
※법령의제정･개정과종전부칙경과규정의효력·······················································204
※확인적규정과창설적규정···················································································206
※예시적열거규정과한정적열거규정····································································213
➲근거과세의원칙과예외적추계과세···················