법인세법상 적격간주합병규정의 문제점과 개선방안

[Purpose]The purpose of this study is to present problems and improvement of current deemed qualified merger regulations under the corporate tax law. [Methodology]Problems and improvement measures are derived through comparison with qualified merger requirements and consolidated tax return system and cases of electronic disclosure systems. [Findings]First, among qualified merger requirements, the restrictions on combined stocks should be applied equally to deemed qualified stock mergers. Second, Mergers within the form of direct control as well as indirect control shall be recognized as deemed qualified merger. Third, an exception clause that considers the characteristics of the holding stocks should be newly established. Fourth,the acquisition price of treasury stocks acquired by the complete parent company should exclude the previous book value of the combined stock. [Implications]This study is meaningful in comparing deemed qualified stock merger regulations with other regulations to present improvement directions consistent with tax equity and economic substance, as well as problems identified through case studies and solutions.