세법상 영업권 과세의 쟁점과 개선방안에 관한 연구

Abstract

[Purpose] The purpose of this study is to review the legal issues and improvement measures of disputes over the legal nature of goodwill taxation and the types and scope of goodwill under the tax laws. [Methodology] This study analyzed the differences and improvement measures according to the content of the tax laws, accounting standards, and commercial laws. [Findings] First, there is no other way but to recognize goodwill as an intangible asset whose essence is “excess earning power”, but it is necessary to establish clear provisions for it under the tax laws. Second, the evaluation methods of goodwill can vary according to the scale of a business transfer and the types of goodwill. Third, official appraisal and assessment are necessary to evaluate the goodwill of a converted corporation or a business transfer between corporations. Fourth, when it is difficult to expect the fitness of a goodwill evaluation, tax evasion attempts through goodwill can be reduced by increasing the depreciation life of goodwill to 15 years like the U.S.A. and thus shrinking the scope of inclusion in deductible expenses. Fifth, as a long－term reform, it is necessary to reduce the influence of IFRS accounting, which focuses on fair market value, in the tax law. [Implications] If there are definite goodwill evaluations according to the meanings and types of goodwill whose nature is “excess earning power” and to the scope of a business transfer, disputes over goodwill will decrease.