법인세법상 현물출자 관련 양도가액 규정의 문제점및 개선방안

• 영문명: A Study on the Issues and Improvements of the Provisions Related to the Transfer Value of in-kind Contribution under Corporate Income Tax-Focused on Rejection of Unfair Act and Calculation-
• 발행기관: 한국세무학회
• 저자명: 한원식(Won Sik Han) 김기영(Ki Young Kim)
• 간행물 정보: 『세무와회계저널』제15권 제6호, 265~293쪽, 전체 29쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.12.30

국문 초록

현물출자는 현물출자자산을 양도하는 손익거래와 현물출자로 자본이 증가하는 자본거래의 성격을 동시에 갖고 있다. 현행 법인세법은 출자자가 현물출자로 양도한 자산의 양도가액을 현물출자로 취득한 주식의 시가로 보고 있는데, 비상장법인에 대한 현물출자의 경우 양도가액을 확인하기위하여 상속세 및 증여세법상 보충적 평가절차를 거쳐야 비로소 양도가액을 확인할 수 있는 문제점이 있다. 또한 손익거래 관련하여 현물출자자산을 저가로 양도한 경우에는 시가로 양도하는 경우와 비교하여 현물출자자가 교부받는 주식 수가 적으므로 자본거래에 대한 부당행위계산부인 규정이 이중으로 과세되는 문제점이 있고, 유상증자 시 현금으로 납입하는 경우와 동일 가치의 현물자산으로 납입하는 경우간에 과세형평에 차이가 발생하는 문제점이 있다. 본 논문은 현물출자는 상법상 자본증가의 일환으로 이루어지고, 현물출자의 허용 취지가 현물재산 양도 후 현금납입의 절차상 불편함을 제거하는데 있고, 상법에서 규정한 절차에 의한 현물출자를 일반 교환과 동일하게 취급할 수 없는 것이고, 법인세법에서는 거래로 인하여 순자산이 증가한경우를 익금으로 규정하고 있는 점을 고려할 때 현물출자는 현물출자자산의 양수도 거래와 자본을증가시키는 이원거래로 구성되어 있다고 보는 것이 합리적인 것으로 보았다. 이러한 관점에서 상법상 현물출자자산의 평가액에 대하여 출자자와 피출자법인간에 합의가 이루어지고, 현물출자자산을 조달함에 있어 1주당 가액에 대해서도 합의가 이루어지므로, 발행가액을 기준으로 양도가액을산정하는 것이 경제적 실질에 부합하고, 현물출자 시 저가양도여부 판단을 용이하게 하고 하나의현물출자에 대한 손익거래 및 자본거래에 대한 부당행위계산부인 규정의 이중적용의 문제점을 해소할 수 있는 방법으로 보았다.

영문 초록

In-kind contribution has simultaneously the character of capital transactions and profit and losstransaction. The current corporate income tax that regulates proceeds of property transferred by in-kind contribution as the market value of shares acquired by in-kind contribution. Therefore,calculation of the proceeds of property requires a supplementary assessment procedures underInheritance and gift tax law which is complex and needs a lot of data. Though rejection of unfair act and calculation under corporate income tax is applied on ainvestor who makes an investment in kind lower than market price in respect to profit and losstransaction, rejection of unfair act and calculation related to capital transaction is applied to theinvestor at the same time. This makes a tax unfairness between paid-in capital increase in cashand in-kind contribution. This paper characterizes in-kind contribution as dual transaction thatconsists of selling a property in cash and paid-in capital increase of the cash, considering that thepurpose of permitting payment of property in addition to cash in capital increase in business lawis to remove procedural discomfort that investor sells property in cash and pays the cash if capitalincrease allows only cash payment, in-kind contribution involving capital increase procedure isnot regarded as an exchange of property and share and Corporate income tax regulates increase ofnet asset as a taxable income. The prospect of dual procedure of in-kind contribution accounts for profit and loss transactionthat investor sells a property in appraisal price agreed between investor and corporation tocorporation, and capital transaction that investor pays the cash. In that case, the criteria whether In-kind contribution has simultaneously the character of capital transactions and profit and losstransaction. The current corporate income tax that regulates proceeds of property transferred by in-kind contribution as the market value of shares acquired by in-kind contribution. Therefore,calculation of the proceeds of property requires a supplementary assessment procedures underInheritance and gift tax law which is complex and needs a lot of data. Though rejection of unfair act and calculation under corporate income tax is applied on ainvestor who makes an investment in kind lower than market price in respect to profit and losstransaction, rejection of unfair act and calculation related to capital transaction is applied to theinvestor at the same time. This makes a tax unfairness between paid-in capital increase in cashand in-kind contribution. This paper characterizes in-kind contribution as dual transaction thatconsists of selling a property in cash and paid-in capital increase of the cash, considering that thepurpose of permitting payment of property in addition to cash in capital increase in business lawis to remove procedural discomfort that investor sells property in cash and pays the cash if capitalincrease allows only cash payment, in-kind contribution involving capital increase procedure isnot regarded as an exchange of property and share and Corporate income tax regulates increase ofnet asset as a taxable income. The prospect of dual procedure of in-kind contribution accounts for profit and loss transactionthat investor sells a property in appraisal price agreed between investor and corporation tocorporation, and capital transaction that investor pays the cash. In that case, the criteria whether investor sells a property in market price should be the issue prices of stocks of criteria ofrejection of unfair act and calculation in relation to capital transaction. This paper suggests arevision of a regulation related to in-kind contribution that proceeds of the transferred propertyfrom in-kind contribution is the issue prices of stocks, resulting in easiness of application ofregulation related to in-kind contribution.

목차

Ⅰ. 서 론

Ⅱ. 현물출자 관련 규정 및 부당행위계산부인 여부의 검토

Ⅲ. 현물출자로 인한 부당행위계산부인 규정의 문제점 및 개선방안

Ⅳ. 결 론

참고문헌

키워드

현물출자 부당행위계산부인 양도가액 발행가액 손익거래 자본거래 in-kind contribution rejection of unfair act and calculation capital transaction issue price