법인세 결산조정의 신고조정 전환 효과분석: 감가상각을 중심으로

There have been suggestions that it is necessary to exclude the effect of the corporation tax code on financial accounting practice by converting from closing adjustment to return adjustment for successful settlement of International Financial Reporting Standards. This study analyzed the effects of conversion from closing adjustment to return adjustment in corporation tax on the convenience of taxpayers, levy cost, and tax yields. As for the depreciation from return adjustment conversion that is expected to have effects on tax yields the most, this study analyzed the tax yields effect in the 30 listed Korean companies on which the highest income tax expenses were levied. The results are summarized as follows: First, no reason was found for the return adjustment conversion to infringe on the convenience of taxpayers or increase of levy cost. Thus, it is expected that the tax yields effect of return adjustment conversion is not significant except for depreciation. Second, it is estimated that change from straight line depreciation to declining balance depreciation in tax return will reduce 11.7% of tax yields in the first year. Third, it is estimated that shortening of useful life together with the change of depreciation in tax return will reduce 19.8% of tax yields in the first year. Therefore, this study suggests that it is necessary to regulate the shortening of useful life in the return adjustment conversion for depreciation.