개인기업의 법인전환에 영향을 미치는 세법규정에 관한 연구

It is common for procedures to begin with a relatively simple individual enterprises. But if individual enterprises want to attract investment by boosting their corporate image or feel the burden on taxpayers as sales grow, they will consider switching to another company. Corporate enterprises are relatively easier to attract investment than individual enterprises, and even if they realize the same income, their tax rates are lower than those of individual enterprises, so they are considered for switching their Corporate enterprises. The transformation of individual enterprises has advantages not only for taxpayers but for the government as well. While taxpayers’ benefits in switching to corporations include incentives and tax avoidance, the government would expect the following. First, the corporation is managed with a strict tax accounting system, thereby making the taxation source transparent and therefore highly compliant with taxes. Second, the unlisted firms were obligated to pay transfer income tax on their equity transactions, so the government could increase the tax revenue when it trades shares, such as capital gains tax and securities. Third, corporate businesses could collect precise data to use in their tax policies compared to individual enterprises as they would have to file a VAT notice. Fourth, the corporate or income tax burden would grow with the provisional payment interest, the payment of interest and the disposition of the representative director's bonus when the government decides that a provisional payment was granted. As such, when converting individual enterprises, they lack support for individual enterprises that switch to Corporate enterprises despite the government's tax or tax policy merits. In this study, we considered the usefulness and deficiency of the Regulations for Corporate Conversion in the Current Tax Act and proposed more useful tax law provisions for corporate conversion businesses.