법인세법상 “실질적 관리장소” 개념의 개정방안에 대한 소고
Some thoughts on the revision of the Concept “Place of Effective Management” under the Korean Corporate Income Tax Law
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본 연구에서는 내국법인과 외국법인의 구분기준 중 하나인 “실질적 관리장소(place of effective management)” 개념에 대한 이론적 고찰과 OECD 모델조약 및 주요국의 해석사례에 나타난 판정기준을 통해 실질적 관리장소와 관련하여 법률 해석 및 적용상의 문제점을 짚어보고 다음과 같은 개선방안을 제시하였다. 첫째, 법인세법 제1조 제1호, 제2호에 나타난 “실질적 관리장소”라는 개념과 관련하여 의사결정권자의 문제, 장소의 문제 그리고 사업수행 여부 및 조세회피 의도의 보완적 적용문제 등 판정기준에 대하여 적어도 법인세법 시행령에서 구체적으로 제시하여야 한다. 다만, 실질적 관리장소의 유무에 대한 결정은 사실 판단의 문제이므로 납세자의 예측가능성을 높이기 위해 실무상 적용 가능한 가이드라인의 마련이 필요하다. 이때 OECD 모델조약 및 주석서, 주요국의 입법례 및 해석사례가 참고가 될 것이다. 둘째, “실질적 관리장소” 적용 시 국내법인 또는 외국법인으로 보는 경우를 별도 규정하는 것이 필요하다. 소득세법상 거주자 및 비거주자로 보는 경우를 별도로 규정하는 것과 마찬가지로 실질적 관리장소의 적용 시 국내법인 여부에 대해 논란이 되는 것을 미연에 방지하기 위함이다. 정당한 특수목적회사 및 외국펀드를 관리하는 국내펀드 매니저의 경우가 그러하다. 셋째, 국내세법의 정비와는 또 별개로 조세조약상 이중거주법인의 판정기준을 할 때 어려움을 대비하여 국제적으로 논의되고 있는 단계별 판정기준 적용, 상호합의로 대체, “실질적 관리중심(real center of management)”이라는 새로운 개념 도입도 고려해 볼 수 있다.
Abstract
This study has examined the issues encountered in interpreting and applying the concept of place of effective management and suggested the following improvements based on the analysis of the standards necessary for determining the "place of effective management" prescribed in the OECD Model Tax Convention and as shown in the interpretations of the concept of major countries and based on the theoretical consideration relating to the concept which is one of the standards used for determining whether a certain company is a domestic company or a foreign company. First, it would be desirable to concretely prescribe the standards of judgment at least by the Enforcements Decree of the Corporate Income Tax Law in connection with the concept “place of effective management” prescribed in Article 1(1) and 1(2) of the Corporate Income Tax Law, considering factors such as high-level decision makers, the place of the decision developed, the business carried on, and tax avoidance, etc. However, all relevant facts and circumstances must be examined to determine whether a place of effective management does exist. Thus ,there is a need to provide practical guidelines that enhance predictability of application of tax law for taxpayers. In this regard, OECD Model Tax Convention with its Commentary and examples of legislation with case laws of major countries would be informative guides. Second, it is required to prescribe cases or examples that treat domestic companies or foreign companies as a separate provision. As there is a separate provision that shows circumstances of residents and non-residents under the Individual Income Tax Law, this is to forestall controversies over the determination on the residency of a corporation based on the place of effective management. Special Purpose Company (SPC) with appropriate business purposes and fund manager of foreign investment funds can be the cases for this. Third, apart from the improvements of domestic tax laws, it would be desirable to consider alternatives such as the application of hierarchical approach, the replacement of place of effective management by mutual agreement, or the implementation of a new concept such as “real center of management”.
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