M&A에 따른 공동경비 배분의 회계 및 세무상 문제점과 해결방안 사례 연구

When companies do business combinations including mergers, the various details in accordance with relevant issues should be considered. In the accounting areas, the important considerations are to determine how to devide joint assets or joint expenses associated with the integration. Apparently, if company follows accounting principle of matching revenue and costs, it turns out the appropriate cost for accounting purposes, but if corporate tax law is not considered, for tax purposes, the cost allocation may encounter taxable problems. This study investigates the corporate restructuring problems in the kinds of the recognition of assets, non-related assets, price and the form of contraction, using the actual case modified to suit the research purpose. After the analysis, I conclude that even if the expenses are spent for the merger, the recognition of the costs should be different in the circumstances whether the joint assets are used or the expenses are recognised by asset or costs. Hankook group, after performing the review process for accounting and tax purposes about joint expenses, gets two effects as follows. First, about the co-projects for mergers, the group can set the allocation standard for four categorized assets and expenses; joint asset, direct expense by joint contract, joint expenses, other expenses. Second, the group can minimize taxable risks by maximizing direct cost and correct allocation method.