동업기업의 손익배분에 관한 연구

Abstract

This article evaluates and suggests ways to improve provisions on allocation of income or loss arising in a partnership as follows;First, under the current partnership taxation system, multiple rates for the allocation of income or losses arising in a partnership are not allowed. This measure aims to prevent tax avoidance, but is not considered to be suitable to accomplish the purpose and to reflect economic reality. This paper suggests that the allocation of income or losses arising in a partnership should be made according to the distribution rate agreed by partners. Second, for the purpose of preventing tax avoidance, the substantiality requirement should be introduced for respecting the allocation of income or losses according to the distribution rate agreed by partners. In detail, shifting allocation, transitory allocation and offsetting tax effect allocation should not be respected, but reallocation should be made by alternative distribution method with the same collective distribution results to partners.