지방이전법인에 대한 조세특례제한법상 세액감면제도의 문제점과 개선방안

Article 123 (2) of the Constitution, stipulates that “The State shall have the duty to foster regional economies to ensure the balanced development of all regions.”, and is one of the goals that the state should aim for, “balanced development between regions”. Accordingly, in order to achieve the policy objective of balanced development between regions, various ground laws(ex, Restriction of Special Taxation Act, Special Act on Balanced National Development) have been prepared. In accordance with Article 19 (1) of the Special Act on Balanced National Development, when a company located in the Seoul Metropolitan Area as provided for by Presidential Decree in view of overpopulation, industrial positioning, industrial clustering, etc. for each Si/Gun/Gu relocates to a provincial area, the State and local governments may support such company by financial and administrative means, etc. In relation to financial support, there may be direct subsidies and indirect support through tax expenditures. In this article, research is limited to the Reduction or Exemption of Corporate Tax, etc. for Relocating Factories and Head Offices to Areas Outside of Seoul Metropolitan Area pursuant to Article 63-2 of the Restriction of Special Taxation Act. In particular, this article presents a rational operation plan of the tax reduction system. The main issues of this study can be largely divided into two. First, there is a need to consolidate and abolish Articles 63 and 63-2 of the Restriction of Special Taxation Act. Second, since excessive tax incentives can cause equity problems, this article tried to derive various problems of the system and suggest improvement measures, such as considering setting a tax reduction limit.