기업분할에 따른 법인세의 개선방안에 관한 연구

Abstract

>This study proposes desirable improvements as followings witch can be applied to corporate tax practically examining the problems of corporate tax relating to division. First, in case of the taxation at deemed dividend that belongs to stockholders of the divided corporation, it is desirable to impose a faithful tax on the source of dividend income. That is to say, it is desirable to impose a tax on only two cases that retained earnings of the divided corporation are capitalized taking opportunity of division and division grant and so forth belongs to stockholders of the divided corporation. Second, the deduction carried forward of the liquidation loss should be confirmed because ‘the corporation established by division’ and ‘the counterpart corporation to the division and merger’ have responsibility to pay the corporate tax upon the liquidation income of ‘the divided corporation’ and ‘the counterpart corporation to a corporation extinguished through division and merger’.Third, ‘the succession to losses carried forward’ that is restricted strictly in case of division should be confirmed and the requisites and limit of it enlarged.Forth, it is necessary to shorten 5 years to satisfy special cases of division because only ‘a domestic corporation which has continuously operated a business for 5 years or more as of the date of the registration of the division’ has the benefits of tax through division.Finally, restructuring should be accomplished variously by preparing elaborate legislation logics and techniques that can distinguish between well-intentioned division and division for tax erasion and carrying into elastic execution.