지방세법상 등록면허세 연구

Abstract

Registration license tax is imposed to a person who is being subject to the simple event of registration when a right of ownership or other rights have been acquired, transferred, changed or terminated, and such events have been recorded in the public registry list. If a taxpayer performs a deed which satisfies the definitions regulated under the subsection 1 section 23 of the Local Tax Act, he/she shall be subject to registration license tax unless the exemption or exception rules apply. However, current Local Tax Act does not specify which events shall be subject to registration license tax in detail, which needs amendments for further clarity. Additionally, the Act needs to provide clear definition of 'public registry list' and extend the scope of 'public office'. In this regard, the registration of a domain name to the Korea Internet and Security Agency, the registration of a company stock to the Korea Securities Depository, electronic securities systems and business registrations under the tax laws need to be subject to registration license tax.