현행 감가상각의제제도의 적용상 문제점과 개선방안

The basic objective of constructive-depreciation taxation system is to ensure that imposes restrictions on receiving more tax benefits that have exemption or deduction. However in the administrative perspective, the constructive depreciation related regulations dictate that constructive depreciation may included in the period after the following period, it can be applied only to the calculation of depreciation adjustment. It also states that no constructive depreciation may be deducted from the book value on corporate taxes on profits or losses from the liquidation of assets, appraisal margins caused by the law, or transfer income, such as from land. It states that the objective of the legal refund policy, to not allow the inclusion of the constructive depreciation during periods of exemption or deduction, could be impaired. But existing books and theses do not provide intensive research on the problems with the implementation of the constructive-depreciation taxation system. The research uses the administrative perspective as evidence to present a case to illustrate the problems with the implementation of constructive-depreciation taxation system and offers two problem-solving suggestions that would help constructive- depreciation taxation system that suits its basic objective. The first proposal is to compellingly add the constructive depreciation to the cost. The second is to deduct the constructive depreciation from the asset’s book value when calculating the profits and losses of liquidation of depreciable assets, etc. We recommend choosing one of the two suggestions presented as a legislative improvement measure. This study is regarded as an aid in maintaining the legislative objective of the constructive- depreciation taxation system which has been created to prevent tax avoidance.