개인기업의 법인전환 동기 및 장애요인에 관한 연구

[Purpose]The purpose of the project was to analyze the practical motives and effects of the transition of a private entity to a corporate entity, to derive obstacles in the practice and tax support systems, and to present improvement measures accordingly. [Methodology]Among the companies converted to corporations, 236 questionnaires were used to analyze the frequency of demographic characteristics, analyze reliability and feasibility of various factors, classify the entire sample by period of corporate retention, size of capital, and industry, and then analyze differences and variance between means. [Fidings]First, the reasons for starting an enterprise as a private as a private enterprise when it was first established were in the order of simplification of legal procedures, ease of establishment, freedom and speed of decision－making and the need for corporate conversion. Second, the analysis of the factors for motivation for corporate transition showed that the items that could be rationalized by the enhancement of the corporate image, diversification of sources of capital procurement, reduction of comprehensive income taxes and participation of professional managers were the top items, and there was a significantly higher difference between means in each sample with a corporate operating period of more than five years. Third, the analysis of obstacles in the process of corporate transition showed that the complexity of administrative procedures, temporary financial burden, lack of conditions for corporate maintenance, and items were the top items, respectively, and management problems in samples with a corporate period of less than five years.It was shown that there exists a significant difference between the means of phosphorus. [Implications]In addition to detailed research on the benefits of the trillion tax reduction, along with policy and administrative consideration of the corporate conversion enterprises in the government and related agencies, intensive pre－education and consulting of private enterprises ahead of the corporate conversion will also be required.