상법개정안상 합자조합제도 및 유한책임회사제도 도입과 세법상 대응방안

Taxation system for partnerships is designed on the premise that it should be applied to association( ) in Civil Law and the similar entity regulated by the Civil Law provision with respect to association. Therefore it is desirable that either taxation system for joint enterprises or taxation system for partnerships can be applied to the Limited Partnership in Commercial Law Draft selectively. Limited Liability Corporation in Commercial Law Draft will be subject to corporate tax, considering that the Commercial Law provision which the corporation is a juristic person. However if the corporate tax is levied by not legal personality,but the nature of business entity, taxation system for joint enterprises can be applied to the Limited Liability Corporation in Commercial Law Draft. From the point that the Limited Liability Corporation in Commercial Law Draft has unlimited partnership company( ) element on one side, the taxation system for partnerships can be applied to the Limited Liability Corporation in Commercial Law. However since the fact that Limited Liability Corporation in Commercial Law has not the characteristics of the personal company is more important, the taxation system for partnerships cannot be applied to the Limited Liability Corporation in Commercial Law.