양도자산 상각시부인 규정에 대한 소고

Unlike the corporate tax law, the income tax law does not prescribe taxable income comprehensively. Corporate bodies have a little difficulties in the process of the tax compliance in measuring the taxable income comprehensively, as it has the liability of bookkeeping and reporting under the commercial law. On the other hand, individuals bear heavy compilation costs and the information leakage problem in measuring taxable income through bookkeeping. Therefore the individual tax law sorts the taxable income by source of income and measures the taxable income according to the classified income sources. This imposing characteristics are called the taxation regime by enumeration The individual tax law, following the taxation regime by enumeration, has not regarded the transfer of tangible assets as a taxable transaction. Therefore it was not necessary to measure the transfer profit and to regulate depreciation adjustment which was designed for rationalization of transfer profit. However the transfer profit of tangible assets was included in taxable income after 2018 by the reform of individual tax law. According to this reform, it is necessary to prescribe the tax rule of the depreciation adjustment for accurate measuring of transfer profit. But current individual tax law has not this provision. This study analyzes the rule of the depreciation adjustment related to transmutation of depreciable assets. Also this research seeks the way to make up for the deficiency of current individual tax law. According to this analysis, it is necessary to establish the provision which was designed to ratify the over-depreciation at the time of disposal. And it is necessary to supplement the provision about the depreciation adjustment on immediate-depreciation-regarding in order to rationalize loss on disposition. This study may contributes to mark up the shortcoming of depreciation system under the tax law and to enhance the coherence of the individual tax law.