소득세법상 지분연계 보상의 수입시기에 관한 일고찰 - 미국 유한책임회사(LLC)의 이익지분과 관련 -

This article deals with whether the taxable year of the profit interest is the granting of the interest or the vesting of the interest in relation to the profit interest restricted by certain constraints granted by residents from foreign corporations, especially the U.S. limited liability companies (LLCs). In addition, this article reconstruct the facts according to the theme of the article based on the actual case ("Issued Case") that actually requested the National Tax Service and the Ministry of Strategy and Finance for authoritative interpretation, and then present its own solution through various legal review processes to solve such issues. Regarding the matter, the tax authorities judged that "if the transfer of ownership of the interest is confirmed at the time of grant and the exercise of rights such as profit distribution and voting rights is possible, even if the conditions are fulfilled in accordance with a separate agreement, the time when the pre-granted stake is granted to the corporation is the time of granting of the interest." This judgment is not only consistent with laws and precedents on dontrine of settlement of rights but also with established taxation practices, and it is an interpretative attitude that harmonizes well with the handling of U.S. tax law, and deserves positive evaluation in terms of preventing double taxation between countries.