과점주주 간주취득세 과세제도 개선방안

[Purpose]The Deemed Acquisition Tax, which is imposed on the oligopolistic shareholder, is to impose an additional tax liability that is not related to the basic tax obligation and is to expand the tax liability by granting a solidarity tax obligation between the oligopolistic shareholders. Recent amendments to the local tax law have raised controversies over whether the category of related parties is controversial, whether to treat transactions between related parties as the deemed acquisition tax, and whether to impose a solidarity tax obligations on related parties. The purpose of this study is to examine the deemed acquisition tax of oligopolistic shareholders as a theoretical and practical background and suggest ways to improve them. [Methodology]This study examines the theoretical background of the deemed acquisition tax system of the oligopolistic shareholder and the currently operated deemed acquisition tax system, and suggests an improvement plan based on the review result. [Findings]The results are as follows：First, the abolition of the deemed acquisition tax system should be reviewed. The reason for this is that the deemed acquisition tax is strong in double taxation, and it can be pointed out that it is essentially different from the nature of the transaction tax included in the acquisition tax. Second, we proposed an adjustment plan as a realistic alternative to the abolition of the deemed acquisition tax. The scope of a solitary tax liability for the deemed acquisition tax should be reasonably adjusted, and the reduced acquisition tax exemption due to formal transfer should be promoted. [Implications]This study analyzed the controversy related to the deemed acquisition tax of an oligopoly shareholder. The proposed improvement plan as a result of this study is expected to provide the necessary foundation for the development of the deemed acquisition tax and contribute to the research of related fields.