채무보증으로 발생하는 채권의 기업회계에 관한 연구 - 법인세법상 대손금 및 대손충당금을 중심으로 -

Bad debt loss is referred to the value of bonds not collected in the bonds possessed by corporate, and because it comes to expense that reduces net assets of corporate by losing its assets, it means inclusion of bad debt loss in exclusion. The bonds occurring in normal business activities of a company are not collected or they are likely to be bad debts empirically, and the uncollectible bonds currently occurring will lose assets value and appear to distort financial condition and management performance of corporate without added separate accounting. In business accounting, uncollectable amounts, not sales related bonds, can be disposed in exclusion, but it is not clearly stipulated about the range of bad debt loss bonds or the inclusion time of bad debt loss in exclusion. Thus, tax law strictly enacts the requirements of bad debt loss and the time of bad debt loss in exclusion for the equity of tax or the prevention from arbitrary manipulation of profits Recently, Supreme Court (2016.1.14. sentenced 2013-du-17534 judgment) ruled that "even if a corporate has debt guarantees for the payments of business related trading value, it shall not include bad debt loss for the related compensation bond in exclusion, unless the exceptions enumerated in the Enforcement Ordinance.” A company will be able to make bad account disposal if determined that the recovery on its own is impossible in bad account (debt) disposal for accounting. However, tax law separately enacts provisions such as the requirements of bad account disposal and disposal time because of the concern about the manipulation of tax income by corporate’s arbitrary debt disposal. In this study, the regulations of Korean corporate tax law will be reviewed and the issues related to individual cases will be discussed.