주식 권리관계변동 등 개인에 대한 의제배당 과세제도에 관한 소고

Abstract

[Purpose]This article clarifies specific deemed dividend and acquisition price standards to reduce the risk of financial company withholding tax when implementing full taxation of stock transfer gains and introducing financial investment income tax. [Methodology]This article compares and analyzes the problems of the current deemed dividend taxation system and the abolition and improvement plans of the system through literature research in other countries such as the United States and Japan. [Findings]First, by following the plan to abolish the deemed dividend taxation system, problems with the existing deemed dividend taxation. Next, a plan to improve the details while maintaining taxation in the form of deemed dividends is to set the acquisition price to “0” for deemed dividends on free stocks, and on foreign stocks. and a plan to exempt additional tax for differences in calculation of acquisition price when calculating constructive dividends. [Implications]Rather than taking the deemed dividend taxation system for granted, this article refers to examples from the United States and Japan and discusses changes in the deemed dividend taxation system ahead of the implementation of Korea’s financial investment income tax. It can be said to have significance.