소득세법상 국외전출세(Exit Tax) 도입에 관한 연구 - 일본의 국외전출과세제도와 비교 -

Abstract

The government established a new system of ‘Exit Tax’ in the 2016 Income Tax Act amendment bill in 2016. 7. 28. Exit tax system is imposed by the capital gain tax 20% at the time of going to emigrate the majority shareholder of capital gains taxable assets to prevent foreign immigrants tax evasion, namely to prevent offshore tax avoidance. Japan has also carried out the Exit Tax from 1 July 2015. Japan did review Taxation of capital gains tax on unrealized capital gains from the departure time as one of the OECD BEPS Action from 2014. Our government has introduced to Exit Tax to prevent tax avoidance behavior such as migration of residents and to secure tax. We do not know any discussion on the future bypass the legislative process. But this paper were compared Japan Exit Tax System and Korea Exit Tax legislation bill to expand the discussion on the process. Korea is willing to look at gradually implemented, on the other hand Japan launched a full-scale implementation. In Japan, full-scale enforcement background is as follows. Japan changed capital gains taxation such as the IPO stock dividends, stock capital gains, so wealthy were going to immigration to the country where the income tax rate is low or does not exist in order to avoid capital gains tax in Japan. There is a need to supplement the amendment with reference to the Exit tax system of Japan, which have already performed to equip the Exit tax of the Income Tax Act amendments introduced in Korea. Taxpayers and taxable assets of the Exit Tax has been limited to large shareholders and publicly traded stocks, so it is narrow in scope. Therefore, we should be seeking to apply to extend the taxpayer and taxable assets as Japan. Next there is a need to clarify the days transferred abroad. The Exit Tax is important for residents to move out abroad. Therefore, the requirements for such tax credits and deferred payment procedures will be clearly defined in law. The government is willing to gradually enforce to look at the results. But the Exit tax is regime for the prevention of offshore tax evasion. Therefore, long-term approach is difficult to obtain the desired results. If it should be a legislative complement the legislative process in the National Assembly, the Exit tax may be implementation and achievements at the same time.