과점주주 간주취득세 조세회피방안에 대한 인식도 조사연구：자기주식소각을중심으로

[Purpose] The purpose of this study is to survey a group of practitioners about the current literature on the deemed acquisition tax for oligopolistic shareholders and to identify practical applications. Also, the purpose of this study is to check the awareness of the current taxation system and the awareness of detailed improvement alternatives with high tax compliance among tax experts by detailed taxation requirements of the deemed acquisition tax of oligopolistic shareholders. [Methodology] This study aims to test the hypothesis that there are differences in the perceptions of tax avoidance issues and the perceptions of alternatives to prevent such issues among expert groups (corporate accounting officials, tax agents, public officials, and professors) regarding the deemed acquisition tax on oligopolistic shareholders by conducting a survey. [Findings] The results show that, first, the accounting officials of companies are less aware of the system of deemed acquisition tax for oligopolistic shareholders；second, the professors agree that the current system should be improved in relation to treasury stock retirement so that a person who was an oligopolistic shareholder at the time of initial establishment can be taxed even if the ratio of shares increase due to treasury stock retirement, whereas the accounting officials of companies disagree. Third, regarding the taxation of treasury stock, it was found that it is appropriate to tax a person who was an ordinary shareholder when he or she became an oligopolistic shareholder due to the retirement of treasury stock. [Implications] The study suggests that raising awareness of the deemed acquisition tax system itself should be the top priority in order to increase tax compliance with the current deemed acquisition tax and minimize unnecessary complaints such as tax appeals. In addition, it is necessary to introduce a measure to impose the deemed acquisition tax at the time of treasury stock retirement to strengthen equity in cases where the ratio of share of a company that was an oligopolistic shareholder when it was first established increases due to the retirement of treasury stock. We believe that it is necessary to improve the tax avoidance issues of the deemed acquisition tax for oligopolistic shareholders by considering the tax compliance of stakeholder groups.