톤세 제도의 비교법적 고찰

Abstract

In order to enhance and support the international competitiveness of the shipping industry, corporations operating in the shipping business are subject to corporate tax based on estimated profits (ship standardized profits) calculated based on the net tonnage of the ship and the number of days of operation, after dividing the taxable income into shipping income and non-shipping income, and this is called the tonnage tax system. This article examines the Korean tonnage tax system from a comparative legal perspective with the tonnage tax systems of major countries such as the United States, Japan, and Germany, and considers the problems and improvement measures of the Korean tonnage tax system. It goes without saying that the shipping industry is a key industry in Korea. On the whole, Korea’s tonnage tax system can be considered fairly complete compared to other legislative examples and does not suffer from any obvious fatal flaws. However, a comparative legal review suggests that there are several areas where improvements can be made. First, the current tax system may be neglecting the growing proportion of chartered vessels. It is understood that the high proportion of chartered vessels is an obstacle to the stable growth of the shipping industry. Therefore, it is necessary to take legislative measures to reduce the proportion. Second, the current tax system has a temporary nature as it is stipulated in a special act. However, given the unstable legislative situation in Korea, there is a risk that the sunset of the tonnage tax system could suddenly occur due to a lack of consensus between the ruling and opposition parties. I propose a permanent system. Thirdly, one operating day’s profit per tonne is the basic unit of profit on the agenda, and the smaller the amount, the more meaningful the support for the shipping industry. Although it is difficult to say that the current tax system’s profit per ton is relatively high, it can be considered to be reduced to support the shipping industry. Fourth, the current tax system is weak in terms of setting and sticking to specific policy goals to support the shipping industry. Simply reducing taxes is not a fair tax policy. From the perspective of equitable taxation, it is necessary to specify the requirements for setting and implementing policy goals that can justify the tonnage tax system. Fifth, the current tax system gives taxpayers the option of adopting the tonnage tax system, but once it is adopted, it must be applied for five years. As the shipping industry is highly influenced by international economic trends, and the tonnage tax system is a tax system that aims to generate profits even if there are losses, it is not appropriate to force the application of the tonnage tax system for too long. It is preferable to adjust the applicable period flexibly.