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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →Ǿ 2- Ϲݿ Ϲݿ 2 1. . ٰŹ 38 - ϴ ٿ ǹ 59 - Ѵ. . 1215 , 1626 Ǹû, 1689 Ǹ, 1776 ̱ , 1789 αǼ . ü 1) - , ( 59), ǹ, , ǥ Թ Ѱ - ( , , õǾ) ǹǸ , - ٰű : Ϲ , û, 23 Ǻ忡 ٰ ex) 1990.9.3. 89尡95ǰ - ⺻ 35 1 3ȣ( 1 ̸ 㺸ǿ 켱), 1992.2.25. 90尡69ǰ, 91尡5(90 3) - Ӽ 29 4 2(δ Ư 3äڿ ä̿ δ ) 2) Ȯ ü , - ̰ ȮϿ ؼ ȥ, û ؼ , ǻ ־ ɼ 㺸 but Ѱ? adam smith, 4Ģ ϳ - Ȯ(& , Ǽ, ¡ּҼ) ġ - , = 쿡 . so -Ȯ, - ̾ 3) Ҽұ Ģ 13 2 - ұԹ ⺻ 18 2 - ұް (ҵ, , , , ŷ ұް) ( 1994.6.28. 9218467ǰ - 絵ҵ漼 絵 ̷ Ŀ 絵 ϴ ż ̸ óϸ ұް ) Ⱓ ұԹ 1992.9.8. 9113670ǰ, 1964.7.14. 93202ǰ - ذⰣ , ذⰣý ϴ ұԹ ƴϴ. ⺻ 21 1 1,7ȣ ϸ ä Ǵ Ⱓ μ DZ . ù 뿡 Ͽ ä , Ŀ ٰű ǰų Ǿ, ΰ ؼ ù ä ǰų Ҹ ƴ. 4) ؼ ؼ Ģ - ؼ, ǿ ؼ, ؼ Ѱμ , Ҹ Ģ(in dubio contra fiscum- ۼں Ģ, 1992.2.25. 90尡69 ݴǰ, 1992.7.23. 902ǰ) 밳 ؼ ǿ Ÿ. ؼ ȿ ո ؼ . 5) ٰŰ Ģ ) ⺻ 16 1 ǹ θ ġ, ϰ ִ - ǥؿ ڷῡ Ͽ Ѵ. ) ⺻ 16 2 ǰ ٸų 忡 ִ - κп Ͽ ΰ ǿ ִ. ) ⺻ 16 3 ǿ - ٰŸ αϿ Ѵ. ) ݽ ִ óμ ) ΰ ų, ߿κ ν ߰ ߰ó - (翡 ʰϴ ݾ or Ǿװ ϴ° óü ҵǾ ϴ) - 1980.3.11. 79408ǰ- ߰ó ȿ - ƴ ä ƹ ٰŵ ó( ߴ ) - 1982.5.1. 80223ǰ 6) Ģ ) ǻǿ 뿡 ־ ǰ ġ , Ѵٴ Ģ (1) ͼ Ģ(ҵڰ Ģ) ⺻ 14 1 - Ǵ ҵ, , , Ǵ ŷ ͼ ̰, ǻ ͼӵǴ ڰ ִ 쿡 ǻ ͼӵǴ ڸ ǹڷ Ͽ Ѵ. Ļ ͼϴ ڿ ͼϴ ڰ ٸ ͼϴ ڿ ͼϴ Ģ ex) ǽŹ (2) Ģ(ҵ Ģ, ҵ Ģ) ⺻ 14 2 - ǥ 꿡 ҵ, , , Ǵ ŷ Ī̳ Ŀ ұϰ 뿡 Ѵ. (, , ) νԿ ־ ŷ İ ġ ϴ Ģ ex) Ÿ̳ , ҵ漼, μ δ ) ٰ (1) ٰ ⺻ 14 1,2 - 18 1 ǥ( ո ǹ δ ħ , Ǻȣ - ǥ) ü ⺻ 18 1 - ؼ, 뿡 ־ ո( ǥ) ߾ δ ħص ƴϵ Ͽ Ѵ. ⺻ 42 - ɼ () Ͽ ǹ ȸ . () ִ 쿡 ǿ () ϰ Ͽ Ѵ. (2) ٰ , Ȯ . , 1967.2.7. 6591ǰ - ǿĢ ̹ õ(⺻ 14 ǰ) ) (substance) Ǵ , ܰ ü, ȿ ȿ cf. 忡 Ͽ () . - Ż ϳ, , ι 108 ǥ, ּ , , üμ ƹ ȿ ƴ. ƹ ǹ ο ƴ. ǰ 1992.5.22. 9112103ǰ - ŷ ΰ ؼ μ ǻ縦 ʷ Ͽ ǴϿ ̳, Ģ ༭ ǿ ƴ϶ ǻ ŸŴ Ͽ ǴϿ ̰, ŷ ̳ , ܰ ٸ 쿡 ڸ ǴϿ ̹Ƿ, ΰ ŷ̸鼭, ߰ ڿ Ų 쿡 ߰ ŷ ( ) Ǵ 쿡 ǹ̸ ƴϴ ()ϰ, ڿ ִ (ü ) ΰ ΰ () ŷ ƾ ̴. - ȸ(tax avoidance, ƴ չ ܿ δ 氨ϴ , Ż) 쿡 ȸǿ Ǿ (tax sparing, saving) - , ٿ չ δ 氨ϴ Ż(Ż, tax evasion, fraud) - Ÿ Ż 켱 commissioner v. court holding co. 324 u.s. 331(1945) - δ ŷ Ͽ ¿ȴ.... δ ϱ Ͽ Կ Ұ (formalism) Ͽ ŷ Ѵٸ ̴ Թ å ũ ĥ ̴.(Hugo L. Black ǻ) ŷ helvering v. gregory 293 u.s. 465(1935) - װ ϴ ǵ ó ִ. ִ Ͽ ǹ . ֱ Ѿ ǹ .(Learned Hand ǻ) ȿ ȿ ־ Ѵ.- ̳ but İ յ ʴ εǾ ϴ ƴϴ. ʷ δϰ Ұ ־ ̳ ħص 쿡 Ѵ. ex) ֽȸ ں-ڱں ں(ֽĹ), Ÿں ں(ä ) ڱں 밡 = - ó̹Ƿ ձݺһ Ÿں 밡 = - ձ but 忡 ں 밡 . so 忡 ä Կ ں ȣ. ٰ Ͽ 籹μ ̷ ä Աݿ ڿ ó Ǹ Ͽ ձݺһ . 1969.5.13. 68152ǰ - ڷκ Ͽ ̿ ڸ ڿ ͺп . ݴǷ, Fin Hay Realty Co v. U.s. 398 F. 2d 694 (3rd Cir.) - ֿ Աڴ ŷ ̹Ƿ ձһ ϴ( -ں Ͽ ڱ κ ַκ Աݿ , ̿ Ա ). ǿ Ǵܱ - " ǵ, äڿ Ͽ, ä 濵 , ȸ簡 ܺο ڱ ɷ, Աݰ ڱں , ڱ ־ δ㵵, ŷ , ȯ Ͽ äڿ ٸ äڿ , ǰ, Ȯ , ȯǹ Ȯ, , , ȯ, ȯûñǿ , ȸ缳 Ͽ ڱ ñ" 4. Ǽ Ģ . ι 2 1 - Ǹ ǹ ǿ ϿѴ. Ϲ Ÿ ⺻ ⺻ 15. ̹ ݹݿ Ģ. ϼ û Ȯ(巡 ¿ ӷ ִ . ŷ, ŷڿ ൿ, û Ȯ ȿȭ) DZ(û , ̿ ŷ, ȿ) Ϻ Ģ . 1) ⺻ 15 ڴ ǹ Կ ־ ǿ Ͽ Ѵ. Կ ־ 2) ݽ ȿ? - . but Ҹ Ǵ ҹ, ѵ ü ȿ. ҹ عå( 1979.4.10. 79262ǰ-ǰ θ ƴϵ ǹ , 1991.1.25. 87ī2569- Ƿ νǰ Ӽ ó, 1994.9.9. 9384167ǰ- Ӽΰó ) 3) Blumenstein ʾ 5 1 1 - Ǽ Ģ Ƽ ǰ ؼǾ Ѵ. 4) ⺻ 18 3 ؼ Ǵ û Ϲ Ƶ鿩 Ŀ ؼ Ǵ Ǵ , ο ؼ Ǵ Ͽ ұϿ ƴѴ. ⺻ 15 Ģ ĻĢ ϳ, ŷںȣ Ģ, Ȯ 5) Ÿ Ģ * ǹڰ Ģ ϴ ൿ Żϴ - Ϲ Ģ 츦 ü ΰ Ƿ, Ϲ Ģ . ⺻ 49 ܼ - (װ) ̸ ˰ ǥؼŰ ڿ 꼼 氨 Ż ¡ 20 - ¡ ϰ Ǵ Ǵ ü Ͻÿ ¡ ֵ Ưѹ 146( 124) - (鼼 ¡) ҵ, װ Ǵ װ ڰ ǹ , Żϰ ڸ Ͽ ¡ϰ , Ưѹ 121 5 1 3ȣ - ¡, Ӽ 71 4 - Ӽ ο㰡 ϰ Ǵ Ͻÿ ¡ ֵ . Ģ 1) Ģ Ϲ ) ŷ - û ex) Ұ ' ͼӽñ, , ҵ Ÿ ' ڿ . , ǹ Ư, Ư ҹ( 1982.10.12. 80574, 1993.12.28. 9318945ǰ) ҹ - , ؼ, ȳڷ, ȸ, ȸ, ȸ 亯, , Ȯ, ó, ȴٴ , Ұ Ⱓ ġ Ұ (, ҼӰ ҹ - Ļ Ѻ ҹ, , ӹ, ϰ ŷڰɼ ߾ Ǵ, ǥ - 1995.6.16. 9412159ǰ, but չ ̾) ִ ( 1986.3.25. 85561ǰ), (⺻ 18 3) ֵǴ , û Ÿ ڿ ȫǾ ൿ ̸ , ex) ⺻Ģ, ڿ ȸ ްû ؼ̳ ħô ( 1983.4.12. 80203ǰ) ) ŷ ŷ 缺 - չ ŷ̾ ) ൿ - ŷڿ ġ ŷڿ ൿ ΰ( 1995.7.28. 943629ǰ) ) û ŷڿ ϴ ó ϴ ó(ó ҹ, ex. ¡ó ҵ óе ) ó ( - 翬 ó ǹǷ) ) Ͱ óа ΰ( 1992.4.28. 919848ǰ) ) å " û , ŷڿ ϴ ó, ̷ Ϳ ǹ" å - û ŷڿ ϴ ó ߰ Ƿ( 1995.4.21. 946574ǰ) ΰ " ŷ 缺 Ῡ, ŷڿ ó ΰ Ῡ" - û å 2) ü (⺻ 18 3) ) : Ģ - 1983.4.12. 80203ǰ 1991.10.22. 909360ǰῡ ǻ : (1) û Ⱓ ģ û ν(ǻ ν : ǻǿ ؼϰ ǻ ݺǰ ˸鼭 ؼ Ͽٸ ο ؼ )- 1991.1.29. 907449ǰ, 1982.10.26. 8163ǰ ټ Ư ǻ ǻ , ǥ - 1984.6.12. 8453ǰ (2) ŷ ŷڿ ൿ - 1995.7.28. 943629ǰ δ ǿ å-ǹ( 1992.9.8. 9113670ǰ) ) ο ؼ ұް ؼ, ұް̾ ؼ, -翬 , ȿ 巡 - ο ؼ ΰ( 1993.2.12. 925478ǰ) . Ģ ȿ 1) ȿ ⺻信 ϴ ó̹Ƿ 2) Ҽ Ģݿδ ġ Ƿ, ȿ ϴ Һġ ƴϰ Ⱓ ұ ϰ Ǿ Ҿ 谡 ӵǴ Ƿ, ұ Ͽ ϱ Ͽ ҷ Ͽ 3) 漳 Ϸ ȿ, Ҹ ƴ϶, Ͽ, ұⰣ ϰ Ǹ Ͽ ο Ͽ ȿ, ҿθ Ͽ Ѵ. 4) Ҽ - Ģ̶ Թ Ǵμ, û̳ ǹ 忡 Ȯ Ǵ Ұ, & Ģ Ǵ ó ü ó̹Ƿ , ߴ ڰ . so һ( 1991.1.29. 907449ǰ). 5. ȸ Ģ . ⺻ 20 - ǥ , Կ ־ ǹڰ Ͽ ϰ ִ ȸ Ǵ μ Ϲ , Ÿϴٰ Ǵ ̸ Ѵ. ٸ Ư ִ ƴϴ ȸ - ǹ 忡 ǹڰ ڽ 濵, ȸ ۼ ȸ - ۼ ȸ - ü ùٸ Ǵ , Ȱ , ȸ (Ϲ Ǵ , Ÿ ȸ) Ǵ ѵ ̸ Ͽ. ʿ - ȸ ʴ . & Ư ϱ . Ϲ , Ÿ Ǵ ȸ Ǵ - Ϲ ȸĢ - ϰ ǥ - α Ģ 1) Ÿ缺 - ȣ ڿ ڰ , (ذڰ ) Ÿ - , , Ը (ȸó, ǹ 볻 ) 2) Ϲ , Ϲ ȸĢ ȸ ̿ü鿡 ̰, ϰ ̿Ǿ ȸ̷ - ȸĢ - ȸ(Ϲ ε Ǵ ̷о , ٸ ϴ ʷμ ̷б ٺ , ͳ ִ ) 3) ȸ ȸĢ - ȸ . ȸ ȸ谣 ⺻ 20 ܼ - Ư ִ 1) ) û - ǵ ڿ ĥ ֱ Ȱ, ϱ ı 巡 (Ⱓ ) ͼӽñ Ȯ ȸ 뼺 ִ Ư ձݺһ ) å û ٴȭ, ߿ , ȭȹ , ) ȸå û αݿ ձ ݿ ձһ ) å û (1) ɺδ Ģ ͱݺһ - ȸ ͱ̶ 㼼, Ϲ ɷ ǥâ ƴϴ ͱ ex) ڻ , ձ Ͽ Ǵ üڻ꿡 ϴ ݾ ձݻ, ں ϴ ͱݺһ (2) Ģ ڴ δ () üⰣ δ ex) ձ ̿ () Ư Ͽ ǹ ȣ δ ȸ, ¾ ͷ ȸ δ ex) ѵ, α ѵ (3) ̷ Ư̷ Թȭ Ͱ Ͱ ex) ߰ ͱݺһ Ͱ ҵ , - ͼӽñ Ư (ձ ̿ Ͽ ؼ) , ױ - ͱ һԱ Ư * jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 15:37) ← End |
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