수입 항공기 지방세 납세의무에 대한 소고:K-IFRS 제1116호 ‘리스’와 취득세 납세의무변경을 중심으로

Abstract

Acquiring an aircraft is a very important decision in the airline business. The purchase and ownership of an expensive aircraft raises a number of tax issues. How to set up the tax liability for the acquisition and ownership of an aircraft is a very important issue. In recent years, there has been a lot of debate about who is liable to pay taxes on aircraft. The question is how to establish the tax liability for foreign-owned aircraft. The change in the acquisition tax base for leased aircraft has left many legal questions unanswered. Issues such as what constitutes an acquisition in the nature of an acquisition, whether all transactions involving items listed in the list of items subject to acquisition tax are subject to acquisition tax, and whether the scope of acquisition tax should be reduced if there are separate rules for the liability to pay acquisition tax. Despite these issues, the revised acquisition tax liability regulations reduced the scope of acquisition tax, which is in conflict with the purpose of the amendments to K-IFRS 1116. Although tax laws are not required to conform to K-IFRSs, it is less confusing for taxpayers if they are based on the same standards in economic substance. The revised acquisition tax liability is not legally problematic, but it may cause other confusions in terms of the different views of lease transactions in relation to IFRSs. In this study, it is necessary to consider accounting standards that do not distinguish between operating and finance leases in lease accounting and recognize the acquisition of assets based on their economic substance. If reflecting such a standard in the local tax law is difficult for tax administration, it is necessary to consider revising the taxation system through the registration license tax system, as proposed by this researcher, to tax aircraft imported in the form of a transaction as an acquisition tax and imported aircraft not in the form of a transaction as a registration license tax. In the future, institutional research is needed to ensure that taxpayer burden equity and tax evasion prevention are addressed in order to ensure that transactions with the same economic substance, despite their form, are taxed at the same rate.