과점주주 간주취득세 조세회피 방지를 위한지주회사 감면제도 개선방안

In recent years, mergers and acquisitions by private equity firms have been increasing. If acquiring a unlisted corporation during this process, it may be subject to the acquisition tax of an oligopoly shareholder in accordance with the Local Tax Act. In this study, it is necessary to analyze the actual cases related to the operation of the holding company and to find out the problems of the current laws and regulations. In this study, we analyzed the cases of STX, Rozen, and Homeplus. As a result of the analysis of the cases, the real estate was registered as a private investment company or a formal holding company in the merger and acquisition process of the corporation, and tax avoidance was made by using the holding company acquisitions exemption tax exemption regulation. In addition, after the acquisition of the subsidiary, it was converted into a holding company through capital increase, and the company was acquired and avoided acquisition tax that is regarded as an oligopoly. The purpose of this study is to clarify the purpose of the exemption of oligopoly shareholder acquisition tax exemption system. The contribution of this study is important policy point in that it analyzes the actual case of avoiding tax on mergers and acquisitions in the capital market and suggests improvement measures for the local tax exemption system.