개정 법인세법의 會社分割 稅制 관련 검토

Recently, regarding reorganization, there were plenty of amendments in Korean Tax Laws. Regarding taxation on incomes pertaining to division, however, we can find below problems remain even after such amendments. Some of them is expected to be solved through the amendment of regulations in April, 2010. Firstly, regarding the concept of "Qualified Division", it will be necessary to review other country's concept, including Japan. Secondly, it will be necessary to revise relevant provisions regarding "Deemed Dividend". Especially, valuation clauses regarding newly organized corporation's stocks has to be revised. Thirdly, under the revised law, the untaxed retained earnings of divided corporation will not be taxed even when newly established corporation capitalizes such amount to its' capital. This could be blamed because capital conversion of undistributed earnings has to be taxed under the Korean tax laws. Fourthly, regarding retained earnings etc., it is hard to find reasonable background for transferring the tax burden on retained earnings to newly established corporation from divided corporation.