사외유출소득에 대한 합리적 과세방안에 대한 연구 : 국조법과의 조화를 중심으로

Abstract

The taxation system for the outflow income of Korea has a unique system such as 'disposal of income' or 'notification of change in income amount'. The purpose of this paper is to examine the taxation of taxpayers who are attributed to outside income and the taxation of outside income tax corporations based on the classification of income in the "Adjustment of International Taxes Act" in accordance with the international trend. The outflow of income from embezzlement is often done by a representative. In such cases, the current tax law shall be taxed as bonus income for the convenience of collection. However, it can not be said that the benefits for the convenience of the tax are greater than the costs for the disadvantages of the corporation. Therefore, it is necessary to positively consider that the outflow income of the controlling shareholder is regarded as actual dividend income within the scope of the retained earnings rather than as the earned income. If a shareholder transfers property to a corporation, it may be viewed as a "hidden contribution." In the "Adjustment of International Taxes Act", the disposition of income is prescribed in accordance with this point. However, in our Corporate Tax Law, there is a problem in the consistency and consistency of the tax law system because the disposition of income different from that of the "National Legislation Law" is stipulated. Therefore, it is necessary to revise the Corporate Income Tax Law by referring to the disposition of income in the 「National Education Law」, and it will be necessary to deal with the transfer of property due to external leakage from the viewpoint of capital transactions of dividends and investments. In addition, the payment proposal by the notice of change in the amount of income shall be unconstitutional in the case of the recognition bonus which the attribution is unclear, and the timing of establishing between the source tax obligation and the withholding obligation is greatly disturbed. And the excessive nature of the agenda of the change in the amount of income causes a kind of compensation, which is the deferment of the payment period. The deferral of the due date here may result in the preferential payment of the statutory dividend when compared to the normal dividend payment. Therefore, it is necessary to actively review how to abolish the system of notification of change in income amount.