분할법인의 청산소득과세에 대한 입법론적 검토

• 영문명: Legislative examination on imposition of liquidation income tax of the transferor corporation
• 발행기관: 경희법학연구소
• 저자명: 조명연(Cho, Myung-Yeon)
• 간행물 정보: 『경희법학』제40권 제2호, 275~287쪽, 전체 13쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2005.12.30

영문 초록

The gist of special tax scheme regarding to corporate division is that the asset of the firm decreases substantially if the tax is imposed as a whole on the profit created in the process of corporate division. This is why the government wants to support the firm s downsizing by giving them tax deferrals to capital gains in the process of corporate division if that process clearly isn t a way to avoid tax. In the firm s view, it transfers its assets and liabilities to the transferee corporation and receives delivery stock of division or delivery cash of division. In that process, liquidation tax problems regarding to the transfer of its assets rise. In examining this issue legislative the division liquidation tax must be abolished. Our current corporate tax law imposes tax on liquidation income of the transferor corporation separately from the firm s corporate tax of each fiscal year. This has a major drawback that the sorting work of incomes is cumbersome. Since the liquidation tax is determined by the division increase in capital stock, the party concerned with the division might settle it on their own will. Furthermore, the tax isn t being imposed realistically and the consequence diminishes. Therefore, the policy should be abolished. In conclusion, the difference between the book value of the asset of transferor corporation and the amount that transferee corporation recorded in the book should be considered as ordinary transfer income. Finally the policy should be amended that this net amount should be calculated as a gross revenue in transferor corporation s last fiscal year s income.

목차

Ⅰ. 들어가며

Ⅱ. 분할법인청산소득의 과세체계

Ⅲ. 분할법인의 청산소득과세의 입법적 검토

Ⅴ. 맺음말

키워드

청산소득 청산소득과세 청산소득의 과세표준 청산소득의입법론