개정된 합병세제의 문제점 및 개선방안

The purpose of this study is issuing the problems and suggesting the improvement by evaluating the taxation for corporate merger amended at the end of 2009. The problems and improvements are shown below. First, if the merger that is unfair but qualified does not occur corporation income tax on the transfer, it is necessary to be taxable on the transfer income because taxable income does not occur at the shareholder level if shareholder is the beneficial owner in the tax treaties between countries. Second, it should be modified in terms of tax equity that the distributed income in the shareholder level is not taxable if the merged entity's shareholder is a foreign corporation stockholders and beneficial owner of other income in the tax treaties between countries. Third, it is necessary to use non-current asset instead of fixed asset or fix the range of fixed assets in order to clarify the requirements of qualified merger.