협동조합과 조합원간의 거래에 대한 과세상 문제점과 개선방안

As the Basic Law has established cooperative in December 2012 was able to set up a cooperative in accordance with the qualified corporation in all sectors except the financial and insurance only if all five. Dividends are not owned cooperatives (less than 10% of the contributions are invested dividends) to deal with more than 90% of the cooperatives are mainly used terms dividend earning target members (membership is a major customer) if the benefits of the best cooperative members to the cost management is achieved by making full use of the cooperative nature of the terms dividend earning if the cost determined by the average level of prices and earnings are generated in order to provide the service. Because it acts as a disturbing factor for cooperatives to realize the cost of management Not recognized as an expense counted for the calculation of the cost of transactions between the Calculate unfair exclusion cooperative members and the use of terms dividend earning and in this regard we propose an improved method for this as follows:. Cooperative First, excluded from calculations by applying the balance of injustice and denial of membership arising from market transactions for Calculate unfair exclusion with regard to calculating the most cooperative members and key customers to perform more than 90% of the use of terms dividend it is necessary to amend the relevant tax laws are to be faithful to the cost of the business combination. Second, most of the surplus so cooperative activities in the pure sense is the creation of a cooperative union business and major users related to Terms dividend earnings if the distribution according to the use of performance (90% or more) for use in terms dividend earning accordingly Palmistry is reasonable to treatment with. Third, for the Investment amount will increase. Sense not to be less than 5 million won franchise registration shall not impose a license fee Duty Free registration is placed in the care of the small dimensions in relation to the co-registration and license tax on Investment amount, the increase in Investment amount of less than 20 million won it is necessary to remove the tax equity issue due to increased Investment amount. feeling is 42,000 won by a license fee for the registration.