손금의 귀속시기와 관련된 법인세법 체계

[Purpose]The purpose of this study is to review the Korean corporate tax law system related to the recognition of deductible expenses. [Methodology]This study examines the Korean corporate tax law system related to the recognition of deductible expenses through the review and analysis of the Corporate Tax Act, Supreme Court precedents, textbooks, and research related to the recognition of deductible expenses. [Findings]Article 40 of the Corporate Tax Act, which sets the recognition of income, means that the recognition of income is set as a legal standard. In other words, deductible expenses calculated according to the method stipulated in the Corporate Tax Act are confirmed. As such, the Corporate Tax Act clearly stipulates the recognition of income by adopting the “doctrine of confirmation of the rights and obligations” that considers income to be realized when the rights and obligations are established. [Policy Implications]“Doctrine of confirmation of the rights and obligations” is for the purpose of uniformly identifying taxpayers’ taxable income, promoting legal stability, ensuring fairness in taxation, and excluding taxpayers’ arbitrariness. Therefore, it is necessary to stipulate the Corporate Tax Act in a way that is consistent with the accounting standards for matters that are not likely to be applied arbitrarily according to the judgment of the taxpayer.