과점주주에 대한 취득세 과세제도의 문제점과 개선방안

Abstract

First of all, it is desired to abolish the acquisition tax for oligopolistic shareholders, because it lacks universal validity. If the circumstances do not allow its abolishment, it is necessary to take complimentary measures as follows. Firstly, to impose the acquisition tax for oligopolistic shareholders, it should be required that the shareholder can exercise a substantial right over the shares in excess of 51/100 of the total issued shares. Secondly, to mitigate the economic double taxation, it should adjust the acquisition tax to be paid by the corporation and the acquisition tax to be paid by the oligopolistic shareholders. Thirdly, where the equity rates of shareholders, who has been already an oligopolistic shareholder, increase, the acquisition tax should be imposed upon only the increased part, regardless of whether it happened within five years or not. Fourthly, it should be provided that where the corporation concerned did not have the articles liable for the acquisition tax at that time the condition for oligopolistic shareholders being satisfied, the acquisition tax may not levied upon the oligopolistic shareholders.