도산실무상 제기되는 지방세법상 쟁점

Abstract

This study shows some local tax issues raised with respect to the insolvency proceedings. The tax burden on debtors and their shareholders needs to be relieved for more effective and efficient reorganization of debtors. Based on that the oligopolistic stockholders are stripped of their substantive control over debtors during the reorganization proceedings, they shall not be interpreted as assuming secondary tax liability and being obliged to pay acquisition tax. Under the workout proceedings, not reorganization processes, the conclusion may vary depending on the circumstances. Likewise, debtors conducting registrations during the reorganization proceedings need to be exempted from the registration and license tax liabilities. However, as those exceptions applies only between the commencement and closing of the reorganization proceedings, the closing needs to be done after any situations which may bring about additional tax burdens on debtors are cleared up. In the liquidation proceedings, tax claims fall on the estate claims and debtors are not granted immunity for them. As tax claims are under those protections, few issue regarding local taxes arises in the liquidation.