선박조세리스의 해외사례 및 과세특례 쟁점 연구

[Purpose] This study aims to analyze international trends in ship tax leases and derive key tax exemption issues in the Korean ship tax lease. [Methodology] This study examines the theoretical background of the ship tax lease system and the current status of ship lease in Korea, and analyzes the legislative examples of France, the UK, Japan, and Spain that introduced the ship tax lease system. This study then reviews the Korean－style ship tax lease, evaluates the major tax exemption issues, and present improvement plans. [Findings] The outlook for the shipping industry and shipbuilding industry can ultimately resolve future uncertainty through new investment attraction and ship investment by shipping companies. The decline in freight rates and the decrease in new orders due to oversupply will ultimately lead to a recession in the shipping market, and ship investment is inevitable to enhance the international competitiveness of domestic shipping companies. The ship tax lease system of the UK, France, Japan, and Spain is appropriate for government support to support such massive ship investment. Therefore, it is timely to introduce a domestic ship tax lease system in Korea. [Implications] This study provides policy implications by suggesting the need to introduce various tax exemption systems to attract private capital to the shipping market