내포손익을 이용한 조세회피의 가능성과 개선방안

Since built-in gain or losses are not taxed or deducted when they are incurred, under the current income tax system other than an ideal income tax system, the possibilities of tax avoidance exist. For the purpose of preventing these possibilities, anti-avoidance rules have been designed and introduced into the taxation on merger and acquisition, and the consolidated return system. However, due to the deficiencies of the system, the possibilities of tax avoidance could not be prevented effectively. This paper suggests following remedies for preventing tax avoidance;At first, in order to prevent tax avoidance using built-in losses, The deduction of realized built-in losses should be limited to the income incurred in the business operated by a corporation which had had the unrealized built-in losses at a merger or an acquisition of complete control in a consolidated return in spite that the corporation is a merged or merging corporation, and a common parent or a subsidiary in a consolidated return. At second, a realized built-in gain should not be used to offset losses incurred in the business operated by a corporation other than the corporation which had had the unrealized built-in gain at a merger or an acquisition of complete control in a consolidated return. At third, anti-avoidance rule regarding built-in gain or losses should address directly the realized portion of the unrealized built-in gain or losses at the merger or the acquisition rather than addressing gain or losses on asset disposition.