Á¶¼¼ ºÎ°úÀÇ ±Ù°Å ÐÆËà°¡ µÈ ¹ý·ü±ÔÁ¤ÀÌ ÀÖ´Ù.
There are legal provisions on which taxation is based.
ÀÌ ±ÔÁ¤ÀÌ À§Çå êÞúÊÀ¸·Î ¼±¾ðµÇ¾ú´Ù.
This provision was declared unconstitutional.
ÀÌ °æ¿ì, ü³³ ôòҡóºÐÀº ¾î¶»°Ô µÉ±î?
In this case, what will be the disposition for arrears?
±Ù°Å±ÔÁ¤¿¡ ±âÇÑ °ú¼¼Ã³ºÐÀÌ À§Çå°áÁ¤ êÞúÊ̽ïÒÀü¿¡ ÀÌ·ç¾îÁ³´Ù.
Taxation measures based on the ground rules were made before the unconstitutional decision.
±×¸®°í °ú¼¼Ã³ºÐ¿¡ ´ëÇÑ Á¦¼Ò ð«áͱⰣÀÌ ÀÌ¹Ì °æ°úÇÏ¿´´Ù.
And the period for filing a taxation measure has already elapsed.
µû¶ó¼ Á¶¼¼Ã¤±ÇÀÌ È®Á¤ ü¬ïҵǾú´Ù.
Therefore, tax credits were confirmed.
¾Æ¿ï·¯ Á¶¼¼Ã¤±ÇÀÇ ÁýÇà òûú¼À» À§ÇÑ Ã¼³³Ã³ºÐÀÇ ±Ù°Å±ÔÁ¤ ÀÚü¿¡ ´ëÇÏ¿©´Â µû·Î À§Çå°áÁ¤ÀÌ ³»·ÁÁø ¹Ù ¾ø´Ù.
In addition, no unconstitutional decision has been made regarding the provisions of the basis for disposition of arrears for the execution of tax credits.
±×·¯ÇÏ´õ¶óµµ, À§¿Í °°Àº À§Çå°áÁ¤ ÀÌÈÄ¿¡ Á¶¼¼Ã¤±ÇÀÇ ÁýÇàÀ» À§ÇÑ »õ·Î¿î ü³³Ã³ºÐ¿¡ Âø¼öÇϰųª À̸¦ ¼ÓÇà áÙú¼ÇÏ´Â °ÍÀº ´õ ÀÌ»ó Çã¿ëµÇÁö ¾Ê´Â´Ù.
Even so, it is no longer permitted to commence or continue to post new arrears for the execution of tax credits after such a constitutional decision.
³ª¾Æ°¡ ÀÌ·¯ÇÑ À§Çå°áÁ¤ÀÇ È¿·Â¿¡ À§¹è êÞÛÎÇÏ¿© ÀÌ·ç¾îÁø ü³³Ã³ºÐÀº ÀÎÁ¤µÉ ¼ö ¾ø´Ù.
Furthermore, any disposition for arrears in violation of the effectiveness of such an unconstitutional decision cannot be recognized.
±× »çÀ¯¸¸À¸·Î ÇÏÀÚ°¡ Áß´ë ñìÓÞÇÏ°í °´°üÀûÀ¸·Î ¸í¹éÇÏ¿© ´ç¿¬¹«È¿¶ó°í º¸¾Æ¾ß ÇÑ´Ù.
The defect should be regarded as invalid due to its serious and objective clarity.
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