독일 조세법상 소득공제제도 연구

In Germany, certain income taxes according to the classification system were partially introduced and implemented in each of the countries. In the Prussian regime, a systematic and modern income tax law according to the income source theory was implemented in 1891 by the reform of the Minister of Finance, Miguel. It gradually began to replace stamp Tax. Since then, in 1925, taxable income according to the net asset increase hypothesis as well as the source of income was added. After the revision in 1934, the German income tax law has been applied through partial revisions to date. Because of the nature of income tax, realization of equitable taxation for fiscal purposes is a priority, and the income deduction system under the Income Tax Law is a system that reflects the principle of net income taxation among the principle of burden of application (or the principle of economic benefit ability). As a theory developed in German tax law, the principle of net income taxation is divided into objective (professional) and subjective (individual). Through this, it is the principle system of modern income tax law that only disposable income is calculated as the tax base of the total income. Regarding income deduction, this paper focuses on the introduction of Germany's income deduction system and discussion on the tax splitting for married couples (Ehegattensplitting) as a taxable unit of income tax. Germany's Ehegattensplitting has been introduced steadily since the 2000s, and claims have been made to introduce it as an option in Korea by highlighting its advantages. However, there is a lack of literature that specifically examines the usefulness of tax administration (Praktikabilität) in relation to the Germany's Ehegattensplitting system. Considering the system of equity deduction and progressive reservation, a comparative review of income deductions should be attempted. In our case, the amount of compensation for earned income called unemployment benefit is non-taxable and does not affect the taxable standard section for calculating the tax rate. However, we can also consider introducing equity deductions and progressive reservations, which are more appropriate for tax justice into our income tax system. In relation to tax administration, it should be revisited that the problem of privacy protection for income information between couples at the time of withholding tax and year-end tax settlement in earned income should be considered. It is necessary to supplement the additional tax administration, such as the protection of tax information, in that the spouse's income information can be estimated from the withholding amount to which the tax splitting for married couples is applied in the next year, even if the year-end payment is not made at the workplace.