북한의 외국투자기업 및 외국인세금법：남한과의 비교를 중심으로

Abstract

[Purpose]Over the past 10 years of the Kim Jong－un era, foreign－invested companies and foreign tax laws have been overhauled. Accordingly, there is an increasing need to review whether foreign－invested companies and foreign tax laws are in line with North Korea’s policy direction to achieve economic development through attracting foreign capital. [Methodology]TheprovisionsofNorthKorea’sforeign－invested companies and foreign tax laws are analyzed, and North Korea’s foreign investment－related laws are analyzed based on the basic components of taxation：taxpayers, taxable objects, tax bases, and tax rates. By comparing and analyzing North Korea’s foreign－invested companies and foreign tax laws with those of South Korea, we intend to predict the direction of revision of North Korean foreign－invested companies and foreign tax laws. [Findings]As a result of the analysis, it was found that North Korea’s foreign－invested company and foreigner tax laws are similar to South Korea’s tax laws in many parts. In detail, the rules for the tax subject, tax base, tax rate, and taxpayer were similar, but there were differences in the collection regulations. [Implications]It is intended to help foreign companies and foreigners who want to invest in North Korea make rational investment decisions by relieving uncertainty about North Korean taxes.