On the Legal Subsumption Between the Private Law Fact of Equity Tranfer and the Norm of Tax Refund Claim
The occurrence of private law facts and their resulting economic impact are the basis of tax law judgement.In the case of an equity transfer,when a taxpayer voluntarily agrees to reduce the price of an equity interest after paying individual income tax,it changes the private law facts and economic situation that are the basis of the income tax liability.However,whether the taxpayer can apply to the tax authorities for a partial tax refund depends on whether the act of reducing the price of the equity meets the legal elements of the tax refund.At present,due to the lack of provisions in the current tax law on the circumstances and procedures for refunding overpayment of tax by taxpayers,the question of whether the private law fact that the price of an equity transfer has been lowered can enable taxpayers to request the tax authorities to refund overpayment of tax has become a problem that needs to be solved.The root of this problem lies in the fact that there are two different economic interests in the legal relationship of equity transfer-expected interest and vested interest.At this point,whether the"taxable amount"provided for in the article 51 of the Law on the Administration of Tax Collection(Norm of Tax Refund Claims)is an anticipatory interest or a vested interest becomes another issue that needs to be resolved,and at the same time,the Law lacks the specific constituent elements of a reduction or exemption of the price of the transfer of an equity interest for the purpose of a tax refund.The above problems illustrate a phenomenon:the obstacles to the interaction between the facts of private law and the norms of tax law have resulted in a lack of certainty as to the right of the taxpayer to seek a tax refund following a reduction in the price of the equity transfer.Therefore,it is important to adhere to a position based on economic substance,prioritising the economic reality of the property change and the benefits attributed under income tax norms.This approach considers the change in equity rights and the redistribution of attributional benefits in the context of the private law facts related to the transfer of equity.Within the theoretical framework of the tax creditor-debt relationship,we can utilise the principle of substantive taxation and draw on the concept of unjust enrichment in private law in order to justify the taxpayer's right to claim a tax refund following a reduction in the price of the equity.This thesis takes the example of proving that a taxpayer is entitled to a tax refund after a reduction in the price of an equity transfer to illustrate the mechanism of interaction between tax law norms and private law facts.In this way,the incongruity between tax law judgement and private law facts due to inadequate institutional provisions or unclear legal interpretation can be circumvented,thus promoting constructive interaction between tax law norms and private law facts.Ultimately,this would provide a useful approach to practical application in this area.
transfer of equityprivate law factselements of taxationlegal subsumptionprinciple of substantive taxation
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