영리법인의 무상이익에 대한 과세문제 고찰

In this paper, I examined the taxation issues on gratuitous profits generated by profit corporations. First, the concept and type of gratuitous profits were defined and the current taxation system was arranged. Next, I analyzed the economic effect of gratuitous profits and examined the necessity of taxation. Based on these discussions, the problems of the current taxation system were identified and the ways to improve them were sought. Gratuitous profits generated by profit corporations are likely to be related to tax avoidance. For this reason, it is not always easy to measure the amount of gratuitous profits, the parties in cases of gratuitous profits can adjust whether and when the gratuitous profits are generated, and the gratuitous profits is likely to be provided by a related person such as a related person or a corporate shareholder. Tax avoidance using gratuitous profits generated by profit corporations can be divided into two types：lowering the tax rate by adjusting taxable income by period and lowering the tax rate by adjusting the type of income. In this regard, this paper requires efforts to properly measure and timely record the amount of gratuitous profits in order to prevent tax avoidance of adjusting the taxable income by period through free trades, and raised the need for provisions to prevent the adjustment of the taxable income for each period of gratuitous profit providers and beneficiary profit corporations through free trades. And this paper also raised the necessity to cope with the act of converting gift tax into income tax through free trades. Based on the above discussion, this paper examines the problems and improvement methods of the current taxation system for gratuitous profits generated by profit corporations. First, the problems of corporate taxation on gratuitous profits of profit corporations are that the provisions for the tax avoidance in the form of lowering the tax rate by adjusting the taxable income by periods of profits that generate gratuitous profits are insufficient, and the provisions for the avoidance of tax avoidance in the form of converting a gift tax into an income tax by providing gratuitous profits to a profit corporations instead of direct donations are insufficient. In order to improve this, related regulations already existing in the current corporate tax law need to be reorganized so that they can be used to counter tax evasion in the form of lowering the tax rate by adjusting the taxable income of profit corporations that generate gratuitous profits. In addition, it is necessary to establish provisions on the measurement of taxable profits and tax recognition that are likely to be used for tax avoidance in the form of lowering the tax rate by adjusting the taxable income for each profit corporations that generates gratuitous profits. The problem of taxation of gift tax on certain shareholders, etc., for which certain gratuitous profits occurred, is an unnecessary sanction and impairs economic efficiency. Therefore, in order to fundamentally solve these problems, it is suggested that the abolition of these regulations is inevitable. The problem with the taxation provisions on the tax evasion of gratuitous profit providers is that the scope of the donation regulation is too limited, compared to the provision of misconduct calculation. To improve this, it is necessary to consider integrating the provision of the donation regulation to the provision of misconduct calculation, and ultimately to integrate the provision of misconduct provision and provision of donation into one regulation.