법인세법상의 현물출자시 과세특례에 관한 문제점

Current Korean Corporation Tax Act(hereinafter referred to as ‘KCTA’) prescribes the special tax treatments on in-kind contribution satisfying specific conditions. However, current in-kind contribution taxation regime has some problem in both tax-deferral condition side and tax-deferral effect side. As for the former problem, the unit of in-kind contribution is obscure, tax-deferral is allowed when the consideration for the in-kind contribution is mainly cash and tax-deferral is denied when specially related person is a co-contributor. As for the latter problem, the regulations for tax-accounting are contradictory, the advanced depreciation provision system is adopted which is not suitable for tax law provision. Also double taxation problem arises regarding unrealized profits of contributed assets. Also, the current tax regime is not parallel to tax regime for merger and corporate division and anti-tax evasion regulations are not sufficient either. Therefore in revising KCTA in the future, foregoing problems should be considered and improved, especially the book-value succe- ssion system should be introduced.