업무용 승용차 과세제도의 개선방안 연구

Abstract

he purpose of this study is to point out the issue of taxation for business purpose vehicles which was implemented from 1st January 2016 and present a rational and intellectual improvement to this issue. Tax authorities have established a template for expenses of business purpose vehicles and encourage the book-keeping of this template. The reason for the tax authorities to establish regulation for business purpose vehicles is interpreted as an effort to correct the wrong practices that lots of companies are handling excessive expense through business purpose vehicles. This study highlighted initial implementation problems which were proved in practice during the first year of business purpose vehicles taxation. Because the law and its implementing ordinances which were established in 2016 are not consistent with existing law and its implementing ordinances, this study highlighted the problems and presents reasonable solutions for this issue. The improvements presented in this study in relation to taxation for business purpose vehicles are as follows. First, it is necessary to clearly define the relevant range of the business purpose vehicles. Expenses such as labor costs of drivers, fees for the labor costs of external drivers would have to be clarified whether viewed as a business purpose vehicles expenses. Second, if the company acquire a expensive car and dispose it to the company's CEO with low price on purpose, it will be taxed as other outflow of income rather than director's bonus. This case should be penalized as a rejection of unfair act and calculation. Third, it will have to expand the subjects of executives and staff members insurance to employees who use cars for business purposes of the company. Finally, the company shall keep the record who used the business purpose vehicles for the proper disposition of income in case the excessive expenses occur. Taxation for business purpose vehicles which was first applied in 2016 is a system that can prevent the private use of business purpose vehicles. But there are also conducted initial possession of the lack of legislative and practical confusion. The improvements of the study are to offer suggestions on the revision of business purpose vehicles taxation to the tax authorities and actual guidances of managing business purpose vehicles to corporate practitioners. The result of this study is expected to be used as reference to develop policy options on the legislative process.