일감몰아주기 과세제도의 신고과정에서의 문제점 및 개선방안에 대한 연구

“Deemed gift taxation on profits earned from related party transactions”, legislative intent that try to limit as tax amount of work support act as a means of gifting indirect and roundabout for the purpose escaped the tax is seen positively. However, the calculation system for calculating a first amount of the donation should be borne by the act of deemed gift from related party transactions, the decision problem of majority shareholder, issues related to determining the scope of the special relationship corporations majority shareholder is, the calculation of the equity ratio the problem has various problems of enforcement on a delivery issues such as net operating profit after tax calculation method of the beneficiary company. In the process of delivery of first attribution gift tax in 2012 that tax was introduced, various issues of “Deemed gift taxation on profits earned from related party transactions” of current is present, I try to present the improvements such as the following. First, the gift tax at the time of reporting, even if the correct amount of tax reported through the income tax investigation or the rectification and a decision or the supplementary report claims the fiscal year due to the amount of the gift tax does not have to be changed. Therefore, when adding additional tax payment of the gift tax is imposed, it means that produce absurd results that additional tax is imposed on the variation of other factors even though other declaration in good faith actually. In company with the results you are deter request for correction or amended return and concerned about the impact of gift tax and occurs, there is a possibility that the relatively reduced also tax cooperation of taxpayers. This maintains the filing requirements of the current, but the system improvement in the direction of reducing the additional tax is required. Second, only for shares held directly, burden of gift tax by deemed gift from related party transactions, have the problem that is set at the time of the transfer of the shares. In comparison with the directly owned, and are subject to reverse discrimination from the side of tax fairness principle, even if it is not in stock beneficiary corporation, deemed donation profit through an indirect investment corporation, when the investment indirect relationship has been extinguished improvement of the system to adjust the double taxation in is required. In addition, the industrial structure of Korea's dividend payout ratio is low, and to adjust the transfer gains in the adjustment method of double taxation, there is a possibility that has not been adjusted double taxation forever. Improvement of the system to be deducted from the gift tax taxable income a certain amount of dividends that you receive each year complements this is necessary. Third, “Deemed gift taxation on profits earned from related party transactions” is applied to exporting goods to foreign related corporation, except indirect export by Local L/C or Letter of purchase approval. However, there is no particular situation which has to be different from other export laws including indirect export. And there is growing apprehension about economic hollowization which caused by abandonment of domestic production base. Normally to small and medium-sized businesses industry, indirect export is not a first regulation. Thus indirect exporting goods industry converges on small and medium-sized businesses industry and this transfers its production base to abroad. Therefore, considering these things, reconciliation indirect export industry by Local L/C or Letter of purchase approval and other law is rational. Fourth, according to “Deemed gift taxation on profits earned from related party transactions”, the profit is estimated from after tax operating income. Thus regarding calculation system, limiting tax adjustments to related operating income is rational. Fifth, there are a lot of reasons about exclusion of gains or losses from equity method. First, under the Generally Accepted Accounting Principles (GAAP) gains or losses from equity method among operating income is based on the premise that equity method is a kind of transaction. second, simple evaluation part is not a related party transaction proportion. Third, whether difference in accounting standards, taxation is must not be varied, and that is contrary to as per beneficiary corporation calculation principals.