세법상 과점주주의 지위와 과점주주제도의 개선방안에 관한 연구

Oligopolistic stockholders are defined as a group of stockholders who own 50% of total issued share of companies. Oligopolistic stockholders of unlisted companies bear heavy responsibility in tax law because they have a dominant power for the company which they belong to. Namely they bear the secondary liability for tax payment which expands liability for tax payment to third parties. Also the acquisition tax is levid on them. Some people say it is desirable to abolish the secondary tax liability and the acquisition tax for oligopolistic shareholders because they lack theoritical legitimacy. I don't agree the opinion because oligopolistic stockholders system prevents taxpayers from avoiding tax and contributes to realize the tax justice. However, they are the exception of the principle of limited liability of shareholders and the principle of ownership aquisition. So the extent of oligopolistic stockholders system should be limited to the minimum as possible. I think it is necessary to take complimentary measures for improvement of oligopolistic shareholders system. First, KOSDAQ-listed compamies should be excluded from oligopolistic stockholders system and the scope of relative who belongs to oligopolistic stockholders should be cut down. Secondly, oligopolistic shareholders who own 50% of total issued share and seize management of companies should be held responsible for the secondary liability for tax payment. Thridly, the legal presumption clause of the secondary liability for tax payment needs to be enacted to ensure the property of oligopolistic stockholders. Lastly, the taxation for name lenders should be strengthened by Article 45-2 of the Inheritance and Gift Tax Law.