회사분할과 과세체계

Abstract

Corporate divisions is a means of corporate reorganization and means that a company which has plural business units is divided into several independent business units, and thus enjoys actual business effects through investment in kind or business transfer after establishing subsidiary company or a part of business. And this division became to have an opportunity of settling completed legal system for reorganization since corporate division was institutionalized as an express provision of corporate divisions at commercial law revisions in 1998. In the tax system followed by corporate divisions, Corporation tax law and Tax incentive limitation law regulated tax incentive matters along with a lot of tax contents to support smoothly the corporate division within the range of not interfering tax equity. Also, this study discoursed upon diverse types of division system and I enunciated it by division type such as pre-division and after-division corporate along with shareholder’s tax contents relating to tax system followed by corporate division. As a result, the necessity of defining more incentive matters than now is placed if corporate division is to execute corporate reorganization for managerial efficiency as a corporate restricting only. That is, corporate division should not be impeded owing to tax burden so long as tax avoidance is not carried out by corporate and tax equity is not obstructed. Therefore, in relation with corporate division, it is required that commercial law could be associated with tax regulation harmoniously so as to have efficiency institutionally and procedurally and to be grasped consistently according to economic practice, along with defining more concretely through logical ways. Based on the above, it is encouraged to make practical corporate division system practically in order to raise corporate efficiency and competitiveness.