법인의 淸算과 관련된 세법상의 문제점

Abstract

Even though the corporate liquidation income calculation is much different from that of capital gain, as the former is the same in essence as the latter, the liquidation income calculation will be amended in the same way of capital gain calculation. And the liquidation considerations in corporate merger, division and international merger of enterprises, are unclear in some respect, therefore uncertainties should be eliminated by amendment of Corporate Income Tax Act. Where the gains of shareholder derived from the corporate liquidation are taxed as dividend income, the differences between divided income and capital gain should be reconsidered, and legislative revision will be required on the bases problems of the asset distributed to shareholders.