특수관계인의 개념요소로서의 경영지배관계에 관한 연구

Abstract

In the field of local tax, an oligopoly stockholder of a corporation is either liable for the corporation's secondary tax obligation or is liable to pay the deemed acquisition tax, of which the deemed acquisition tax is a system unique to local taxes. The deemed acquisition tax system has a strong policy tax for the purpose of controlling the structure of avoiding acquisition tax by using corporations rather than for the purpose of securing tax revenue. Although the proportion of tax revenue for the deemed acquisition tax is insignificant, the number of disputes is relatively high, which causes a lot of problems over interpretation, and criticism of the system itself and problems with the legislative system continue. The tax obligation of an oligopoly stockholder is stipulated in the Local Tax Act. Regarding ‘specially related persons’, which is a conceptual element of oligopoly stockholder, it was entrusted to the Presidential Decree of the Framework Act on Local Taxes again by dividing it into kinship, economic relationship and management control relation. In the Framework Act on National Taxes, the requirements for establishment of an oligopoly shareholder are relaxed by stipulating a wider range of related persons than in the Framework Act on Local Taxes. According to the Framework Act on Local Taxes, it is difficult for specially related persons to recognize a special relationship because the entry requirements are higher in the business control relationship than in the Framework Act on National Taxes. The provisions of the Framework Act on Local Taxes on Specially Related Persons are difficult to understand as they have unclear and complex regulations despite the enactment of the law, and they do not take advantage of the advantages of the form of dividing and stipulating each item. The problem of rationally judging the scope of the oligopoly shareholders who can exercise substantial control over the operation of a corporation is a key factor in revitalizing the legislative purpose of the deemed oligopoly shareholder acquisition tax system. If we need to expand the scope of oligopoly shareholders, it cannot be resolved through interpretation, but must be resolved through legislation. As an improvement measure, it is proposed to expand the scope of related persons in the sense of unification with the Framework Act on National Taxes, and to revise the method of declaring condolences, which was difficult to interpret. In the case of belonging to a corporate group pursuant to the Monopoly Regulation and Fair Trade Act, the content acknowledging the management and control relationship with other affiliates belonging to the corporate group and its executives is added. The case of direct control and the case of indirect control are separately defined, and the subject who exerts a dominant influence and its medium are also separately defined. Controversy over the oligopoly shareholder system itself is still valid, but once the system is being implemented, supplementary measures are needed to minimize the tax gap in order to live up to its purpose.