배출권 거래제상 법인세 과세에 관한 비교법 연구
A Comparative Law Study of Corporate Taxation Issues on the rising of Emission Trading Scheme
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온실가스 배출량을 감축하기 위한 정책수단으로 도입된 배출권 거래제가 본격적인 시행을 앞두고 있다. 시장 친화적 환경정책수단으로서 배출권 거래제는 배출권 이라는 새로운 거래대상과 거래시장의 창설을 통해 온실가스감축이란 환경목적을 달성하는 제도이다. 본 연구는 이러한 배출권 거래제의 시행에 따라 발생할 수 있는 법인세 과세문제를 비교법 연구 방법론을 사용하여 조사·분석하고 정책적 시사점을 제공하고자 한다. 이러한 연구목적을 위해 배출권 거래제의 기본구조와 등장배경을 살펴본다. 또한 배출권의 법인세법상 과세처리의 논리적 전제로서 배출권의 법적성격을 배출권 거래제의 특성과 환경규제의 재산권 부여 문제 및 비교법 연구를 통해 분석한다. 배출권의 법적성격을 확정하고 이를 바탕으로 세법상 배출권의 취급상황을 검토한다. 그리고 법인세법상 배출권의 처리에 관한 문제점과 개선방안을 분석하는데, 이에는 배출권의 취득가액 결정에 관한 접근방식과 이에 따른 익금 및 손금산입 방식을 포함하여 논의한다. 다음으로 탄소배출 감축사업에 따라 취득한 배출권의 익금 및 손금 산입문제를 검토하고 창설 취득한 배출권의 취득가액 산정문제도 함께 논의한다. 마지막으로 이러한 각 쟁점에 대한 미국과 EU의 법제와 과세실무상 처리방안을 검토하여 향후 배출권 거래제의 시행에서 발생할 수 있는 과세문제에 대한 합리적인 정책적 방향을 제시한다.
Abstract
This paper explores some tax issues surrounding Emission Trading Scheme, especially focuses on Corporate Taxation by comparative law study. In korean emission trading scheme act, it does not define the legal nature of GHG’s emission right. However, this paper examines the legal nature of GHG’s emission right by analyzing the development of market-based environmental policy instrument and comparative law study methodology and regards GHG’s emission rights as real rights over movables. Based on this conclusive definition, this paper focuses on tax treatments of GHG’s emission right in the Corporate Taxation System. Specially, it discusses tax problems of GHG’s emission right distributed for free, including tax basis of Emission Rights and tax deferral. It is highly probable that the tax basis of free emission rights is zero. According to this tax ground, free permits will not be taxed when received. That is why we consider the simplicity of taxation system, and the legislative purpose of the Emission Trading Scheme. Many EU countries have this legislative standing of free permits in Corporate Taxation, and the United States also has this position. But Korea does not have the reverse position. This paper suggests Korean Taxation System needs to be changed with global legal trend. It seems plausible that Emission permits from CDM investments will be treated on case by case basis. This paper suggests Emission permits from CDM investments need to follow two-track system by business purpose of CDMs. In case that It launched a CDM for making and achieving only Emission permits, a tax basis of an emission permit will be determined proportionally. In the other way, Emission permits are regarded as collateral benefits, a tax basis of an emission permit will be calculated by ‘zero’, like a free permits. Because a corporation can get free permits by going concern, an emission permit as a collateral benefit will be considered as a free permit by the view of macroscopic business process.
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