법인세법상 부당행위계산 부인제도에 관한 소고

A taxpayer could choose the type of bargains freely to pursue the economical purpose, but when the freedom is permitted without limit, there are possibilities for taxpayers to avoid the tax payment improperly, and thus it could be against the rule of equal tax payment. Therefore, the purpose of the system lies on the equal taxation by denying transactions or calculations in certain cases and laying a tax according to the income estimated by the tax law. The denial system of improper transactions and calculations is a system to prevent taxpayers' avoiding tax payment. In the general legal relations, it is to estimate tax according to the valid and fair transactions or calculations. The basic rules of tax law is the principle of legal taxation and that of fair taxation. As it see the denial system denial system of improper transactions and calculation saccording to the basic rules, if economic substance is identical, it has to correspond with both the principle of fair taxation that must pay the equal tax burden in spite of a transaction type or a legal external form and the principle of legal taxation that the tax requisite must clearly exist in the tax law to levy additional taxes. Therefore, the denial system of improper transactions and calculations system begin at a standpoint of substantial tax and correspond externally with the basic rules is provided for in the tax law, but is having all sorts of problems because of abstraction of a legal idea. In the Corporate Tax Law, there are no provisions about the effect of improper transactions and calculations of corporate taxes. According to the substance over form doctrine, we can convert an improper legal formation into the legal formation which is suitable to the economic effect and tax the proper legal formation. It is desirable to provide individual provisions about the effect of improper transactions and calculations of corporate taxes. In this study, I researched the denial system of improper transactions and calculations system in the Korea the Corporate Tax Act, a system for prevention of tax avoidance, provisions in relevant acts and regulations, and proposed the ways to improve the problems.