Recently, regarding reorganization, there were plenty of amendments in Korean Tax Laws. Regarding taxation on incomes pertaining to division, however, we can find below problems remain even after such amendments. Some of them is expected to be solved through the amendment of regulations in April, 2010.
Firstly, regarding the concept of "Qualified Division", it will be necessary to review other country's concept, including Japan.
Secondly, it will be necessary to revise relevant provisions regarding "Deemed Dividend". Especially, valuation clauses regarding newly organized corporation's stocks has to be revised.
Thirdly, under the revised law, the untaxed retained earnings of divided corporation will not be taxed even when newly established corporation capitalizes such amount to its' capital. This could be blamed because capital conversion of undistributed earnings has to be taxed under the Korean tax laws.
Fourthly, regarding retained earnings etc., it is hard to find reasonable background for transferring the tax burden on retained earnings to newly established corporation from divided corporation.
KCI 등재
개정 법인세법의 會社分割 稅制 관련 검토
Tax treatment of incomes regarding Corporate Division in Revised Tax Laws
중앙법학
약어 : 중앙법학
2010 vol.12, no.4, pp.319 - 349
DOI : 10.21759/caulaw.2010.12.4.319
발행기관 : 중앙법학회
연구분야 : 법학
Copyright © 중앙법학회
약어 : 중앙법학
2010 vol.12, no.4, pp.319 - 349
DOI : 10.21759/caulaw.2010.12.4.319
발행기관 : 중앙법학회
연구분야 : 법학
Copyright © 중앙법학회
분할, 적격분할, 分割所得, 分割買受差益, 未分配所得
Division, the Qualified Division, Realized Income of Divided Corporation in the course of Division, Gains of Newly Established Corporation from the Re-valuation of Succeeded Assets, Divided Corporation's Untaxed Retained Earnings in the course of Division
Division, the Qualified Division, Realized Income of Divided Corporation in the course of Division, Gains of Newly Established Corporation from the Re-valuation of Succeeded Assets, Divided Corporation's Untaxed Retained Earnings in the course of Division
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- 2. [단행본] / 2010 / 삼일총서 / 삼일인포마인(주)
- 3. [단행본] 신찬수 / 2010 / 법인세의 실무 / 삼일인포마인
- 4. [단행본] 이연호 / 2009 / 법인세 / 광교이택스
- 5. [단행본] 이창희 / 2007 / 세법강의 / 박영사
- 6. [단행본] 임대순 / 1993 / 합병과 세무 / 한국세정신문사
- 7. [단행본] 임승순 / 2009 / 조세법 / 박영사
- 8. [단행본] 本庄 資 / 2008 / 法人税法 実務と理論 / 弘文堂
- 9. [단행본] 日本租稅理論學會 / 2009 / 稅制の新しい潮流と法人稅 / 法律文化社
- 10. [단행본] 武田昌輔 / 1987 / 會社合倂の稅務 / 稅務經理協會
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개정 법인세법의 會社分割 稅制 관련 검토
@article{ART001506082},
author={
김성균
},
title={
개정 법인세법의 會社分割 稅制 관련 검토
},
journal={
중앙법학
},
issn={1598-558X},
year={2010},
number={4},
pages={319 - 349},
doi={10.21759/caulaw.2010.12.4.319},
url={http://dx.doi.org/10.21759/caulaw.2010.12.4.319}
TY - JOUR
AU - 김성균
TI - 개정 법인세법의 會社分割 稅制 관련 검토
T2 - 중앙법학
PY - 2010
VL - 12
IS - 4
PB - 중앙법학회
SP - 319 - 349
SN - 1598-558X
AB - Recently, regarding reorganization, there were plenty of amendments in Korean Tax Laws. Regarding taxation on incomes pertaining to division, however, we can find below problems remain even after such amendments. Some of them is expected to be solved through the amendment of regulations in April, 2010.
Firstly, regarding the concept of "Qualified Division", it will be necessary to review other country's concept, including Japan.
Secondly, it will be necessary to revise relevant provisions regarding "Deemed Dividend". Especially, valuation clauses regarding newly organized corporation's stocks has to be revised.
Thirdly, under the revised law, the untaxed retained earnings of divided corporation will not be taxed even when newly established corporation capitalizes such amount to its' capital. This could be blamed because capital conversion of undistributed earnings has to be taxed under the Korean tax laws.
Fourthly, regarding retained earnings etc., it is hard to find reasonable background for transferring the tax burden on retained earnings to newly established corporation from divided corporation.
KW - 분할, 적격분할, 分割所得, 分割買受差益, 未分配所得
DO - 10.21759/caulaw.2010.12.4.319
UR - http://dx.doi.org/10.21759/caulaw.2010.12.4.319
ER -
김성균 (2010). 개정 법인세법의 會社分割 稅制 관련 검토. 중앙법학, 12(4), 319 - 349.
김성균 . 2010, “개정 법인세법의 會社分割 稅制 관련 검토”, vol.12, no.4, pp. 319 - 349. Available from: doi:10.21759/caulaw.2010.12.4.319
김성균. “개정 법인세법의 會社分割 稅制 관련 검토“ 중앙법학 12.4 pp. 319 - 349. (2010): 319.
김성균 . 개정 법인세법의 會社分割 稅制 관련 검토 중앙법학 [Internet]. 2010; 12(4), : 319 - 349. Available from: doi:10.21759/caulaw.2010.12.4.319
김성균 . “개정 법인세법의 會社分割 稅制 관련 검토“ 중앙법학 12, no.4, (2010): 319 - 349. doi: :10.21759/caulaw.2010.12.4.319