청산소득 과세제도에 관한 연구

This article indicates the problem of the current liquidation income taxation system and suggests way to improve it. The problems are as follows；First, because net operating losses carried forward can not be deducted from liquidation taxable income, even if there is no actual taxable income during the company's entire existing period, liquidation income may be taxed. Second, in calculating liquidation income, net operating losses carried forward that deduct from surplus aggravate the first problem. Third, because the income and loss from liquidation and operating after dissolution can not be offset each other, even if there is no actual taxable income during the period after dissolution, taxable income may occur. Fourth, if liquidation company doesn't fulfill with dissolution resolution and dissolution registration, the company can easily avoid those problems of the current liquidation income taxation system and acquire tax treatment better than the company that complies with the liquidation procedures of the Commercial Code. Therefore, this article suggests that income earned after dissolution should be treated similar to the ordinary corporate income tax system before dissolution, as the liquidation income taxation system of Japan and America. That is to say, net operating losses carried forward must be deducted from income earned after dissolution resolution, and income and loss which occurred from liquidation process and business operating after dissolution resolution must be offset each other.