공동수급체의 기업형태에 따른 과세방안에 관한 연구

Abstract

Joint construction companies is a joint industry that is provisionally formed by the joint agreement of supply and demand by two or more co-contractors to implement this joint venture in order to implement a joint construction project together and is also called a joint venture. As a system artificially made under the leadership of the Government in order to foster SMEs and to activate the regional economy with its aims to support the win-win cooperation and mutual growth through the expansion of the opportunities for SMEs, some problems are arising such as formation of formal Paper Joints for the purpose of order obtained. A joint construction companies can not be a separate legal personality due to a lack of qualification to be granted as a subject of tax. The explicit provisions for the joint supply and demand industry can be found in Article 69 of the Enforcement Decree of the Value-Added Tax Act, notwithstanding, the distortion of accounting information due to the unfair manipulation of the construction profit and construction cost are breaking out. In order to solve these problems, this study wanted to suggest making some legislative suggestions as well as the tax policies about diverse types of industries by examining the legislative examples of foreign countries through comparative legal approach in order to deal with the joint construction companies as a subject of tax. First, it is the policy to grant the joint construction companies business certificates in terms of the VAT law and to treat them as the legal subjects as in the examples of the UK VAT laws. Second, it is the plan to include the joint construction companies explicitly among the application targets for the provisions of tax exemption partnership corporate law in the current Restriction of Special Taxation Act. Third, it is the plan to calculate the income amount by applying the taxation for joint venture by unit in terms of income tax law. This study has its significance in reviewing the plan to treat the joint construction companies as one of diverse industry organizational types, that is, a separate subject of tax in order to solve the problems regarding the current taxation problem of joint construction companies.