스폰서링(Sponsoring)에 대한 과세제도

전세진 경북대학교 대학원 2014 국내석사

(Zusammenfassung) Man versteht „Sponsoring“ unter einer finanziellen Unterstützung einer natürlichen Person oder einer Körperschaft an andere Person oder Körperschaft, die im sportlichen, kulturellen oder sozialen Bereich tätig ist. Sponsoring besteht aus zwei Parteien, nämlich Sponsor und Gesponserter. Der Sponsor erbringt eine Leistung. Dazu gehören Geld-, Sach-, und Dienstleistung. Daher kann Gesponserter als Gegenleistung die Marken oder das Logo des Sponsors präsentieren und ein Recht anbieten. Sponsoring hat zwei Zwecke; einerseits Kommunikationszweck z. B. die Verbesserung des Images des Sponsors, andererseits die Anregung der Zuwendung. Es ist sehr wichtig bei der Entscheidung, was der Zweck des Sponsorings ist. Dabei geht es um den Maßstab für die Entscheidung. Der Zweck des Sponsorings kann das Marketing sein, wenn ein Sponsoring zur Verbesserung des Images des Sponsors führt, oder ein Sponsor durch Sponsoring Einkommen bekommt, wie Sport-Sponsoring oder Rundfunk-Sponsoring. Sponsoring bezieht sich auf die Steuern. Erstens geht es um die einkommen- und körperschaftsteuerliche Behandlung beim Sponsoring. Auf Seiten des Sponsors wird ein Sponsoring des Sponsors gemäß § 27 Südkoreanischen Einkommensteuergesetz(EStG) und § 19 Südkoreanischen Körperschaftsteuergesetz(KStG) steuerlich als Betriebsausgaben behandelt, falls der Zweck des Sponsorings Marketing ist. Wenn ein Sponsoring zum sozialen Zweck ausgeführt wird, gilt dieses Sponsoring steuerlich als eine Zuwendung gemäß § 45 Südkoreanischen EStG und §24 Südkoreanischen KStG. Auf Seiten des Gesponserten können die Einkünfte aus Sponsoring einkommensteuerrechtlich relevant sein. Wenn ein Gesponserter eine natürliche Person ist, können Sponsoringseinnahmen zu Einkünften aus Gewerbebetrieb oder sonstigen Einkünften gehören. Ist ein Gesponserter eine Körperschaft, kann er Körperschaftsteuer bezahlen. Außerdem kann es sein, dass Sponsoringseinnahmen als der Besteuerungsgegenstand der Schenkungssteuer behandelt werden. Besonders Sponsoring ist für Beitrag gemacht. Es ist fraglich, ob Leistungen und Gegenleistungen des Sponsorings den Besteuerungsgegenstand der Umsatzsteuer sein können. Es ist noch zu schwer, wie die Bewertung der Dienstleistung vorgenommen werden kann. Grundsätzlich sind Leistungen und Gegenleistungen des Sponsorings der Besteuerungsgegenstand der Umsatzsteuer.

상속세 및 증여세법상 신탁과세제도 : 일본 제도와의 비교를 중심으로

황헌순 경북대학교 법학전문대학원 2021 국내박사

わが国の信託法2条では、信託とは、一般に、信託を設定する者(委託者)と信託を引受ける者(受託者)との信任関係に基づき、委託者が受託者に特定の財産(営業や著作財産権の一部を含む)を移転し、担保権の設定あるいはその他の処分を行い、受託者が一定の者(受益者)のための利益または特定の目的のためにその財産の管理、処分、運用、開発、その他信託の目的の達成に必要な行為をする法律関係を言う、と定義されている。 わが国における信託法は、1961年12月30日法律第900号として制定及び施行されて以後、大きな改正は行われておらず、制定されてから50年が経った2011年に全面改正が行われた(2011年7月25日全面改正。2012年7月26日施行)。信託法が全面改正された理由は、「1961年以来、その内容の改正が一切なかった現行法に対し、変化した経済現実を反映し、信託制度をグローバル・スタンダードに符合するよう改善するために現行法の体系を全面的に修正することによって、信託の活性化のための法的基盤を作るため」であった。わが国における変化した経済現実等を考慮して信託法を改正したというのは、信託が、高齢化社会等において資産の管理及び承継の手段、家族の中で疾病あるいは障害がある場合に活用されることを図ったと言える。 このような社会状況は、わが国に限らない。日本においても、2006(平成18)年に信託法の全面改正が行われている。その改正の背景には、高齢化社会等において信託の活用に対する需要が増加したという点がある。両国においては、信託法の改正理由が類似しており、その結果、遺言代用信託や受益者連続信託のような新しい類型の信託が導入されている。 新しい類型の信託等の活用の結果、それらに関する課税問題を生ずる。日本の場合、2006(平成18)年信託法の全面改正以後、2007(平成19)年に信託に関連する税制も改正された。一方、わが国では、信託法の改正以後、信託税制に対する改正は部分的にのみ行われてきており、相続や贈与等に関連して補完しなければならないところがある。 本稿は、信託法は改正されているが、それに対する税制はまだ不十分なところがあるという問題意識に基づき、「相続税及び贈与税法」に関連する信託課税についての問題点及び改善方案に言及することを目的とする。その方法として、わが国と法体系及び信託法の改正の経緯が類似しており、税制改正も早い時期に行われた日本の信託課税制度との比較法的検討を行う。すなわち、日本での相続税及び贈与税における信託課税制度を通じ、わが国の関連制度の問題点を明らかにし、そこからどのような示唆を得ることができるかを検討する。 本稿の構成としては、第2章では、信託に関する一般的な内容をみる。信託法上の信託の意義、信託の種類、機能をみる。そこからなぜ信託が今後財産の管理及び承継手段としてその活用が期待されるのか考える。 第3章では、信託課税制度に関連する税法の基本的内容についてみる。信託の設定により、委託者の財産であったものが信託財産になった結果、その法律上の所有権は受託者に移転する。しかし、そこから生ずる利益を実際に享受するのは受益者である。このような信託の法律関係の特徴によって、信託財産から発生する受益に対する納税義務者は、法律上所有権者である受託者であるのか(信託実体説)、それとも実質的に受益を享受することになる受益者であるのか(信託導管説)に関連する見解対立がある。のみならず、委託者が、租税負担を軽減するために信託を設定する場合もあり得るが、信託を活用することによって租税回避問題が生ずることもある。また、信託を設定することによって、委託者の財産であったのが、法律上受託者の財産になるため、当該財産に対しては、委託者の滞納による強制執行の対象にならないことを図り信託を設定することもある。このように、相続税及び贈与税だけでなく、税法の一般的な内容に関し信託課税問題がある部分をみる。 第4章では、相続税及び贈与税を中心として信託課税制度を考察する。まず、韓日における相続税及び贈与税に関する一般的内容を考察し、信託に関する課税対象、課税時期、二重課税の問題等について議論する。第5章では、第4章までに言及した点を踏まえ、相続税及び贈与税における信託課税に関連する各々の問題点に言及し、比較法的検討を通じた改善方案を示すことにする。 第一に、受益者の不存在、不特定の信託においては、単に委託者に課税するのではなく、実質課税を考慮し、委託者が信託財産に対して実質的支配権限を行使している場合に限り、委託者に課税すべきであろう。委託者が、信託財産に対して、何らの権限も行使していない場合等においては、日本のように受託者に課税する方法を考慮する必要があり、委託者の相続人に課税する方法は見直す必要がある。 第二に、信託と強制執行の問題においては、信託財産と受益権は、別途であるという認識に基づき、信託財産は、法律上受託者の財産であるから、委託者が滞納した場合であっても、それに対する強制執行はできないとしても、受益権に対しては強制執行することができるとすべきである。それに関して、委託者に対する強制執行については、目的信託が悪用されないよう制度を運用しなければならない。受託者に対する強制執行については、信託財産と受託者の固有財産との分別義務に対する範囲は、各々の財産に限らず、そこから発生する受益にも及ぶという点について、日本の課税実務と裁判例を参考にする。 第三に、相続税及び贈与税と信託課税の対象に関する点である。現行法では、受益者であったものが受益者の地位を失う場合、受益者ではなかった者が受益者になったりする等、受益者の変更に対していかに課税するかが明らかでない。それについては、新しく受益者になる場合、委託者からではなく、以前の受益者がいる場合には、その者からの贈与等により受益権を受けることを想定し課税関係を整理する必要があり、それに対する明文化された規定については、日本相続税法9条の2第2項等の条文を参考にする。 第四に、信託に関連する課税の対象及び範囲を設定するにあたり、現行法では、信託の存続期間の規定がないという問題点がある。信託の存続期間が規定されていない点により、信託利益に関する将来利益の計算が難しくなること、信託によっては、永久に課税されない財産を産み出すこともできることなどの問題がある。これらの問題点を考慮すると、たとえ信託一般についての存続期間を設けることができないとしても、受益者連続信託と強制執行を免れるため、委託者が受託者に財産を移転するというようなことを防止するための存続期間の規定が必要である。これらの点について、日本信託法の存続期間の規定を参考にする。 第五に、信託利益に対する贈与税の課税時期において、わが国は受益実現時課税方式を採用している。一方、日本は信託設定時課税方式を採用している。わが国では、納税者の納税資金調達の観点を重視し現行方式をとっており、日本では、信託契約が成立し効力が発生した時に、委託者から受益者に信託受益権の贈与があると考えるため、その時点で納税義務が発生する。わが国では、信託利益が確定できても、実際に受益を実現するまでに課税を繰り延べるという指摘がある。日本では、まだ何らの利益もないにもかかわらず、信託契約が締結されたということだけで、納税義務が発生することは問題であるという指摘がある。両国における議論を整理すると、信託受益を信託契約の段階で確定することができるならば信託設定時課税方式の導入を検討する必要があり、その時に信託受益を確定することができない場合には、現行方式を維持すべきであるということである。 第六に、信託利益の評価問題については、将来利益に対する課税であるという点で、期待余命等を考慮してその利益を現在価値に換算し計算しているが、根本的にこのような方法は、推計課税という点で限界がある。言い換えれば、将来に向けて受け取る信託利益を現在の時点で完璧に計算し課税することは到底できない。したがって、信託に関連する租税負担において大きな変動があった場合には、後発的更正請求のような制度を利用することができるように制度を改正すべきであろう。 第七に、信託に関連する二重課税の問題である。わが国では、贈与により信託受益権を受けた場合、それに対して贈与税を負担し、そこからまた賃料収入等の所得が発生した際に、再度所得税を賦課することは、「相続税及び贈与税法」において、贈与財産に対して所得税を賦課する場合には贈与税を課さない、という旨の条文に反するのではないかという議論がある。所得税が課される場合には贈与税を課さないという現行法における「所得税」は、贈与を受けた信託受益権から発生する賃料収入のような所得でなく、包括的所得概念による所得概念と解すべきであろう。というのも、所得税法において、贈与財産に対し所得税を賦課すると規定していない以上、それに対し所得税は課されないことになり。その結果、贈与税を賦課することに何らの問題はないと解するのが正しいと思われる。ただ、今後これに対する法解釈における紛争を防ぐためには、条文の改正も考える必要がある。 第八に、信託を利用した世代飛越移転に対する問題については、現行法では課税できないという問題点がある。したがって、信託を利用して世代飛越移転を行うことにより租税回避を図ることができるので、これに対する日本の規定を参考にして別途の立法が必要である。 以上検討した日本の制度は、主に日本相続税法9条の2以下の「信託に関する特例」に関する内容である。日本では、新しい信託を利用して起りうる租税回避問題等を念頭におき、これらの規定が設けられたと思われる。これは、日本での租税回避に対する対処方法が、個別的否認規定によるというのが、通説・判例であるという点と首尾一貫していると言える。 もっとも、わが国では、租税回避に対する一般的否認規定がある。信託によって発生する租税回避に対しても、今後これらの規定が多く適用されるであろう。しかし、一般的否認規定は、個別的否認規定に比べ明確性に劣るという本質的な限界がある。不明確性とは、納税者にとっては、自身の取引行為が課税対象になるか否かが明らかでないことである。わが国の立法者は、納税者が租税負担を考慮して信託を利用するあらゆるケースを事前に明文化して規定することは不可能であるから、一般的否認規定を設けている。しかし、信託によって課税問題が生じた際に、個別的規定がないから一般的否認規定を根拠として課税することは、納税者の予測可能性と法的安定性を害するおそれがあり、租税制度が信託制度の活性化を阻害する可能性もある。 本稿は、信託による租税回避に対する一般的否認規定の事例として参考にできるようなものを法体系が類似している日本の法制度から示唆を得ようとするものであり、これらの規定を明文化し、納税者に対して、信託の利用による課税についての予測可能性等を与えることができることを期待する。それによって、私的自治の原則に基づく信託制度の活性化と租税法律主義に反しない信託課税制度の確立を望む。

소득유형별 소득공제 차별화의 문제점과 개선방안

김준현 경북대학교 대학원 2013 국내석사

The problems and improvements of Deduction that classified by Income Tax Category* Jun Hyun KIM Department of Law Graduate School, Kyungpook National University Daegu, Korea (Supervised by Professor Lee, Dong-sik) (Abstract) Principle of taxation equality is one of the basic principle of law. It is based on collecting taxes on the people. In the same vein, Thomas Hobbes said “Many people are outraged by not the burden of taxation but unfair distribution of a tax burden”. The problem of taxation equality is considered of the justice of taxation. In case of special deduction, the Income Tax Law revolves around an income earner. In this regard, a special deduction brings up reversing discrimination to self-employed small business owners. So we have considered ‘horizontal equality’ for their part. Therefore, we keep the present state of the rule called legalization of a standard of assessment. At the same time we need to expand the special deduction. In this case, special deduction means ‘subjective cost’. Expanding special deduction will be helpful to self-employed small business owners, because it can relax reverse discrimination. Furthermore, we could take advantage of tax reduction on Restriction of special Taxation Act(of Korea). Finally, the introduction of above horizontal equity is realized by share the taxation equally at the same situation. That is the goal of this study. This study suggests two new ways for realizing vertical and horizontal equality between an income earner and self-employed business owner. It was based on provisions about deduction in the Income Tax Law, especially references, theoretical background for taxation deduction of internal and external, and data reference by National Statistical Office, National Tax Service etc. First, integrated management system development would be preventable tax evasion without investigation for taxable income. Using this system can be easier to protect tax information than (tax information) treated by the only one organization such as National Tax Service. Second, when A taxpayer makes his/her income tax return, he/she submits documentary evidences(or materials) for deduction of tax and tax cut. It can secure the equality. This study will contribute to actualize taxation justice and principle of taxation equality.

에너지관련 세제의 법적 검토

황헌순 경북대학교 대학원 2014 국내석사

Recently, environmental pollution is concerned in the world. It means the environment is polluted by using fossil energy. So, for this problem, each countries is drawing up plan. In South Korea, the law which is Framework Act on Low carbon, Green growth for like this problem is established in 2010. But to do well this policy, the finance is needed. So, energy and taxation system are closely connected. In the this thesis, it is the purpose to consider for the problem and solution in the management of energy tax system between Framework Act on Low carbon, Green growth and each tax law which have relationship with energy tax system. At first, in making energy, there is Region Development Tax in Local Tax Act. But the tax rate is so low for thermal power generation of amount of tax base. So it needed to raise to achieve to purpose of low carbon policy. And there is need to review the taxation system about produce of energy by New Renewable Energy. Second, The Tax Act of Traffic·Energy·environment, the taxation of driving car, Charges of using electricity in consumption of energy. And The Tax Act of Traffic·Energy·environment for taxation of gasoline and diesel. But it is an object tax. But abolition of an object tax is not good thinking if it has relationship with environment because the finance of environment and energy will be high. In taxation of driving car, it needs to change the way of taxation when there is taxation of car to consider market price. In case of electricity, there is not a tax but charge of using electricity. So, the electricity as second energy is cheaper than the fossil energy as first energy. It needs change like this system. Third, there is the taxation about building and the possession of car about the tax system of holding property that closely energy. there is need to change the regulation to know easily for nation. And it needs continuous support to buy the house which get certification of green home. In case of cars, it needs to support like tax reduction by not it is new car or used car but carbon emission quantity. And some acts have relationship with energy in each act. But the title of the act looks like not relationship with it. For example, Restriction of Special Taxation Act and Restriction of Special Local Taxation Act. In those acts, concrete parts have relationship with energy. There is so many kinds of acts of tax which have relationship with production and use of energy. But it exist in many parts. So it is not easy for nation to know of the parts. If the government wants to success in policy of energy like low carbon, it must inform nation to do well for it.

간세포암 환자에서 간절제술 후 조기재발의 위험인자

권순근 영남대학교 대학원 2014 국내석사

간절제술 시행 후 발생하는 간내 재발 (intrahepatic recurrence)은 간세포암 환자의 낮은 생존율의 가장 큰 원인이다. 특히 조기재발은 보인 환자에서 나쁜 예후를 보이는 것으로 알려져 있다. 본 연구에서는 1년이내에 재발을 경험한 환자들과 그 외의 환자들의 비교를 통하여 조기재발의 위험인자를 알아 보고자 하였다. 2005년 1월부터 2010년 12월까지 간절제술을 시행 받고 병리조직학적으로 간세포암이 확진된 167명의 환자를 대상으로 임상-병리학적요인들에 대하여 후향적으로 조사를 시행 하였다. 조기재발의 위험 인자는 암종 요인 (tumor factor), 환자측 요인 (host factor), 그리고 수술적 요인 (surgical factor)로 구분하여 분석하였다. 우선 각 요인들에 대한 단변량 분석을 시행 한 후, 통계적으로 유의성을 나타낸 요인들을 대상으로 로지스틱 회귀분석을 이용한 다변량 분석을 시행하였다. 다변량 분석에서 침습형 육안 소견 (p=0.001), 수술 전 1000 ng/ml이상의 알파태아단백 (p=0.000), 높은 소엽 내 활성 등급 (p=0.027), 그리고 분화가 가장 나쁜 부분의 나쁜 Edmondson-Steiner 등급 (p=0.048)의 4가지 요인이 간절제술 시행 후 조기재발의 독립적인 위험인자로 나타났다. 조기재발군과 대조군의 생존율 분석에서는 조기재발군에서 통계적으로 유의하게 낮은 전체 생존율을 나타내었다. (p=0.000) 따라서, 상기 위험인자를 가진 간세포암 환자에서 특히 수술 후 1년 동안의 집중 관찰이 필요할 것으로 생각 된다. Early recurrence after hepatectomy is well known poor prognostic factor in patient who has hepatocellular carcinoma. In this study, we compare the early recurrence group and control group to identify the risk factors for early recurrence. 167 patient underwent hepatectomy for hepatocelluar carcinoma from January 2005 to December 2010. Number of patients with early recurrence group and control group were 40 and 127, respectively. We analyze the clinico-pathologic factors retrospectively. The risk factors for early recurrence divide into host, tumor and surgical factors. In host factors, lobular activity was found as a singificant risk factor of early recurrence. And in tumor factors, gross appearance, lever of AFP and Edmondson-Steiner grade were found to be significant risk factor. Infiltrative gross appearance, High preoperative AFP, High lobular hepatitis activity and Poor edmondson-steiner grade is independent risk factor for early recurrence. Patients who have above risk factors has to be followed up closely after hepatectomy.

부동산 보유에 대한 조세제도

김민수 경북대학교 법학전문대학원 2018 국내박사

Viewing real estate as a taxation object and imposing tax on the possessed real estate is a tax type commonly observed in any country. Historically, this kind of tax has been a useful source of taxation. However, today, taxation on the possession of real estate is severely resisted, since tax is obligatorily imposed on the possessed real estate despite the complete absence of real profits. This is the reason for which the necessity of reasonable management of the taxation on the possession of real estate is emphasized. Taxation on the possession of real estate itself forms a part of traditional state coffers aiming at financing resources of the State. Nonetheless, taxation on the possession of real estate of our country differs from that of other countries. In Korea, this taxation has been widely used as political means to control real estate market or regulate speculative investment in real estate. As a result, it has gone through many changes so far. Regarding the binary system of taxation on the possession of real estate composed of comprehensive real estate tax and property tax, the Constitutional Court made the constitutional discordance adjudication in 2008 with respect to comprehensive real estate taxation, and the same year, the legislators considered the decision purpose of the Constitutional Court and amended Comprehensive Real Estate Tax Act. This brought a great change in the Act. Since then, the frame of taxation on the possession of real estate pursuant to the amended tax law of 2008 has been faithfully maintained for more than a decade, and our society has not paid particular attention to the appropriateness of the system of taxation on the possession of real estate. Since real estate speculation fever arose in some regions since 2017, and the new government also heralded the reform in taxation on the possession of real estate during the Presidential election process, this subject of reform of taxation on the possession of real estate became an object of social attention again. In this context, this study analyzed the problems of the current taxation on the possession of real estate and its improvement plans. In this study, the improvement plans for the taxation on the possession of real estate were classified into two plans: The first plan supports the binary system identical to the current system while the second plan supports unification of the taxation on the possession of real estate. Firstly, as the improvement plans for the problems regarding the division of items of the taxation on the possession of real estate, the first plan proposed the operation of comprehensive real estate tax and property tax under local taxes, by changing the current comprehensive real estate tax, which is the national tax, into the local tax. With respect to the maintenance plan for the binary system, this study proposed the method of strengthening the comprehensive real estate tax and maintaining the current property tax. The second plan, as a unification plan for the taxation on the possession of real estate, proposes the operation of integrating the current national tax, the comprehensive real estate tax and the local tax, the property tax into one tax item. This plan proposes that the integrated property taxes should be defined as normal taxes composed of City and Gun taxes (including Gun taxes of Metropolitan City) and Gu taxes, and a part (50%) of the integrated property taxes should be defined as special property taxes to operate as a joint tax. Secondly, the improvement plans for the problem of concentrated tax revenue as the first plan proposed that the property tax should be belonged to tax revenue of the corresponding local government, and the comprehensive real estate tax should be operated as a joint tax. The second plan proposed that a part of the integrated property taxes should be defined as special property taxes to operate as a joint tax. Thirdly, the improvement plans for division of taxation object proposed that the division standards of land should be set in a clear and reasonable manner and the separately taxable objects should be absorbed as independent summing-up taxation objects. Simultaneously, the current separately taxable objects should be transferred to the tax reduction system according to the special tax treatment control law of local taxes, and should be managed in a systematic and constant way. Moreover, this plan proposes that the regulation of the Housing Act in the application regulations of property tax of local tax law should be removed or the studio apartments (the so-called "Officetels" in Korea) should be stipulated in the separate provision as in Article 31, Clause 1 under the special tax treatment control law of local taxes defined regarding rental houses, and the housing condition regarding the residential housing of property taxes should be adopted to distinguish between dwelling-purpose housing and investment property-purpose housing. Fourthly, according to the analysis results of tax burden problems, the burden of the taxation on the possession of real estate in Korea turned out to be smaller compared with other countries. Also, the adoption of the comprehensive real estate tax and the reform of property tax, which were implemented under the policy proposition of "decrease in the transfer tax and increase in the taxation on the possession of real estate,"did not necessarily bring about tax burden in the overall taxation objects. Land among taxation objects creates the problem of vertical equity of tax burden in the section where the tax assessment standard increases, therefore, this plan proposed that vertical equity of tax burden should be raised by subdividing the section of tax assessment standard and raising tax rate. To tighten up vertical equity of tax burden by type of land, it proposed that the disparity of tax rate among land taxation objects should be eased. In addition, though tax burden regarding buildings and other structures requires a more detailed review due to the issues related to commercial buildings and tax burden shifting, it proposed tax burden which is more reinforced that the current level. Fifthly, as improvement plans for problems of tax assessment standard, it proposed that tax assessment standard ratio should be increased. As specific plans, it proposed that the assessment level of standard land and standard housing price which form the foundation of calculation of the publicly notified individual land price and individual housing price should be raised, and the publicly notified individual land price should be applied in the calculation method of individual housing price. Moreover, as adjustment plans for assessment level of taxation standard among taxation objects, it proposed that ratio disclosure system of housing price public notice should be abolished, and the calculation method of standard market price of buildings and other structures should be improved. Sixthly, as improvement plans for ceiling system of tax burden, it proposed that housing tax burden ceiling should be raised to the level of other taxation objects, and this ceiling system of tax burden should be gradually abolished. Furthermore, as plans for preventing sudden increase of tax burden of taxpayers caused by sharp rise of market price of real estate, it proposed that a proper devise for restricting the sharp increase of tax assessment standard in the process of tax assessment standard should be prepared. Lastly, it proposed that the unit of assessment of the taxation on the possession of real estate should be transformed into the system of accumulative taxation of a married couple and not the system of accumulative taxation per person, since a family consisting a household leads a life by economic situation of the entire members from the perspective of economic community. The system of accumulative taxation of a married couple regarding the taxation on the possession of real estate brings about the increase of tax burden, therefore, it proposed that a proper prevention system should be prepared.

課稅權의 憲法的 限界

배동한 경북대학교 대학원 2008 국내석사

As the government plays an important role for the social welfare, it needs more financial resources, which makes citizens burdened with taxes. It has been always possible to abuse of the power to tax by the government or tax authorities, actually, there have been a lot of conflicts and contestation between a tax authority and an individual to pay a tax even if citizens' basic regal rights should be protected from the excessive taxation no matter how important the tax is for the realization of the social welfare. To solve those problems between two, general standards are needed to judge the suitability of the taxation, so the Constitution provides fundamental standards and limitations against the abuse of the taxation. First, each basic right itself described in the Constitution is the substantial standard, which include the implied right such as the guarantee of the institution. Second, principles of taxation which is originated from the Constitution are the practical standard. There are two articles in the Constitution with regards to the tax. one is §38 -All citizens shall have the duty to pay taxes under the conditions as prescribed by Act-, and the other is §59-Types and rates of taxes shall be determined by Act-. Two main principles in the tax are originated from articles above, the principle of Equality in the Taxation and the principle of No Tax without the Law. Therefore, it is necessary to review the relation between each explicit and implied right admitted by the Constitution and the current tax system in connection with the principle of Equality in the Taxation and the principle of No Tax without the Law to judge the constitutional limitation of the government's power to tax. First, the tax law embodies the principle on the Right of Equality in the Constitution as the principle of Equality in the Taxation. It means that the tax should be imposed on citizens corresponding to their abilities equally. In judging if the government's power to tax violates the principle on the Right of Equality on the Constitution, the principle of the prohibition of arbitrary discrimination or the principle of the resonable discrimination is applied in general. To review more strictly, it is certain to consider the degree of the discrimination-whether the discrimination is excessive or not-together. Second, researchers had thought that the government's power to tax had nothing to do with the guarantee the right of property in the past, while texts about the right of property on the Constitution are an important standard in judging whether the power to tax is suitable to the Constitution. Third, a tax authority forces a person to open private information and submit documents for efficient and equal taxation, however, the excessive compulsion of submission is able to disturb the right of privacy. Thus, it is reasonable that tax authorities should require private information only in case that information is used for the taxation and only according to the law. Fourth, All citizens are free to reside and move where they want to be. Concerning this freedom, a taxation should not be used as means of restricting it. A variety of tax policies for controlling the real-estate speculation take citizens' right into consideration not to disturb their freedom to reside and move. Fifth, it is possible for a tax law to make the freedom of choosing a job difficult though a tax law doesn't disturb the freedom directly. For example, the tax for the purpose of realization of a certain policy has a possibility to trespass the freedom in choosing and performing one's job. Sixth, All citizens shall be entitled to a life worthy of human being. The legislation has a broad power to make a rule to realize it. However, in spite of the broad legislative power, the essential part of citizens' right should not be invaded. To achieve a life worthy of human being, it is important to guarantee the minimum cost of living in case of taxation and broaden a deduction on the income tax. Seventh, Marriage and family life shall be entered into and sustained on the basis of individual dignity and equality of the sexes, and the State shall do everything in its power to achieve that goal. It is a part of the guarantee of institution on the Constitution. Especially, a tax system should not cause a married couple or a family an unreasonable discrimination. Therefore, it is not appropriate to impose the income tax or the property tax based on a married couple or a family as a unit of taxation. In addition, when the income tax is calculated, expenses for the family support must be deducted out of whole income. Eighth, with regard to the Local Autonomy, a legislator has discretionary powers in forming its institution but a certain limitation as well. That is, the essential contents of its institution should not be abolished by even a legislation. To guarantee Local Autonomy, It is important for the government to keep a certain scope of Local taxation, which has a close relationship with the tax law. As described above, the government's power to tax has to harmonize with purposes of each basic legal right and the guarantee of the institution and observe their limitation on the Constitution.

住宅再建築事業 關聯 課稅上 諸 問題

조래정 경북대학교 대학원 2008 국내석사

In case that houses and buildings are old and poor in spite of good infrastructures, it is needed to take away old ones and reconstruct new ones on sites where old ones have been to improve the better housing condition. The Housing Reconstruction Project has been carried out for the reason as above and contributed to a solution on the shortage of houses in the limited city housing area, specially major cities such as Seoul, Busan, Deagu and so on. In processing a lot of Housing Reconstruction Projects, there have been many troubles about the taxation due to ambiguity about an interpretation of the nature of the Housing Reconstruction Association made up of the house owners who hope to build new ones and conflicting interests among the Housing Reconstruction association, a member of the association, a company which takes charge of the construction, a professional supervisor of the housing improvement and a local government. The Housing Reconstruction Project had been controlled by the Act of Housing Construction Promotion and the taxation authority and the court had had a different point of view about the nature of the Housing Reconstruction Association -whether a taxation authority had to tax to each member of an association or tax to an association itself. Since July 1 2003, however, the enforcement of the Act of Urban and Housing Condition Improvement instead of the Act of Housing Construction Promotion has made discussions clear by forcing the Housing Reconstruction Association to register as the name of a given association and taxing an association itself. In addition, the Housing Reconstruction Association will have been regarded as a nonprofit organization by the Special Tax Treatment Control Law until December 31 2008. Still, another discussion remains, that is, whether the Housing Reconstruction Association is a nonprofit organization or for-profit organization. The purpose of this study is to contribute to the realization of equal tax burden and efficient drive of the Housing Reconstruction Project by suggesting appropriate solutions and interpretations to problems described as above. First, a nature of the Housing Reconstruction Association as a taxpayer must be reviewed ahead to study tax system of the Housing Reconstruction Association. The Act of Urban and Housing Condition Improvement enacts that the Housing Reconstruction Association itself has the juridical personality, therefore, the argument about this problem is solved legislatively but another argument is if the Housing Reconstruction Association can be regarded as a nonprofit organization. The Special Tax Treatment Control Law § 104-7 (2) enacts that the Housing Reconstruction Association will have been a nonprofit organization for taxation until December 31 2008. Yet, it is likely that the Law sees the Association as a nonprofit organization not because it is non-profit in nature but because there is a certain purpose to be realized in the housing policy. It is reasonable to view the Housing Reconstruction Association as a for-profit organization legally because most of profits from it's business revert to members of the Housing Reconstruction Association in the ratio of investments despite the rule above. Second, Solutions about the Corporation Tax problem on the Association are as follows. With regard to the calculation of profits, members' additional expenses should not be included to profits because they are not profits under the Special Tax Treatment Control Law. It is important to decide when profits of the distribution are recognized for determining reverting time of profits and the standard of it is the time when the housing construction is completed. With regard to the calculation of losses, the acquisition date of sites invested in kind by members should be the date when the operation of the project is approved. It is objective and reasonable that the tax authorities use not only the actual transacting price in principal but also the appraised price by an expert and individual price announced publicly in supplementary. In addition to suggestions above, the price of an old house taken away should be included the losses because members invest house buildings as well as sites in kind and the investment still remains despite the removal of buildings. Third, the current Income Tax Law has not imposed the Capital Gain Tax on the house which is distributed to its members in return for the investment in kind by the Association because that house is regarded as the land substitution. However, arguments against the contents of the Law still remain. It is reasonable that the special deduction should be allowed for members who have possessed an old house for a long time in certain case that the right to move into new house is thought of as a new house, that members be able to claim a right to move into new house-especially relating to the transfer of that right- on the date of the approval of the Disposal Plan, and that the period of possession be counted from on the date of the acquisition of an old house to on the date of the transfer of a new house. Fourth, There are two suggestions about the Acquisition Tax related to the Housing Reconstruction. First, if the Housing Reconstruction Association acquires construction sites from its member as an investment in kind, it is not proper that the tax authority impose the Acquisition Tax on the sites which the Association acquires for the use of sales not to its members but to a certain customer, considering the intent of the law of the Local Tax Law §105 (10) and a proviso of §110 (ⅰ), and systemic interpretation between two texts. Second, according to the Local Tax Law §105 (10), it is proper for the tax authority to impose the Acquisition Tax and the Registration Tax on members of the Association who acquires a new house. A standard of taxation is the actual acquisition cost that is composed of construction costs and incidental expenses. Fifth, the Value-added Tax(VAT) has to be taxed to services concerned with the housing construction. The Special Tax Treatment Control Law have not taxed VAT to it because the Law doesn't think the supply of apartment buildings beyond the Nation House Scale-an appropriate house size for people in middle class- as services concerned with the housing construction. However, the supply of apartment buildings beyond the Nation House Scale is an offer of services apparently, so the VAT has to be taxed to it. If there is a special agreement among the Housing Reconstruction association, a member of the association and a company which takes charge of the construction concerning the VAT burden, the VAT will be taxed to one of them according to it. On the other hand, if there is not any agreement among them, it is reasonable that the final consumer, a member of the association pay for the VAT because the final consumer has to pay the VAT principally.

지방세법상 과점주주의 제2차 납세의무 제도

채상수 경북대학교 행정대학원 2006 국내석사

출자자의 제2차납세의무 중 과점주주의 제2차납세의무는 조세권 확보에 기여하는 제도 이지만 과세물건과 무관한 제3자가 조세부담의 행위를 하지 않았음에도 불구하고 조세채무자와의 일정한 관계를 유지하고, 납부할 조세가 부족하다는 사유만으로 조세채무를 확장시키는 제도이므로 제3자인 과점주주에게는 재산권의 중대한 제약이 된다. 그러므로 이 제도는 정당성이 인정되는 범위 내에서 운영되어야 한다. 최근 기업들이 도산함에 따라 과점주주가 도산된 기업의 체납액을 부담하는 사례가 많아지고 있다. 이에 따라 조세의 불복소송도 많아지고 있는 바, 판례를 보면 다소 납세자의 억울한 입장을 해결하여 주고 있는 실정이나, 납세자가 행정소송을 하기 위해서는 장기간 정신적 고통을 받을 뿐만 아니라 소송비용 등 경제적 손실도 받게 된다. 따라서 본 연구는 이러한 사정을 감안하면서 납세의무자의 권리를 보호하는데 목적을 두고 과점주주의 제2차납세의무제도에 대해 논술하고 이와 관련한 세제상 문제점을 지적ㆍ검토ㆍ보완하여 국고위주의 세무행정을 탈피하여, 납세자의 입장에서 세제가 운영될 수 있도록 그 문제점과 개선 방안을 제시하였다. “지방세법상 과점주주의 제2차납세의무 제도”는 비상장법인의 대부분이 친족ㆍ친지 등을 주주로 하여 구성되는 반면 회사의 이익은 본인이 향수하고, 그 손실 즉, 세금은 회사에 떠넘김으로써 법인격을 악용하는 것에 대하여 재산의 은닉, 분산, 이동 등을 방지하여 조세평등을 실현하는 것에 존재목적과 의의가 있다고 볼 수 있다. 이렇듯이 상법상 주주의 유한책임이 원칙과 충돌하는 위의 제도는 납세자 보호에 따른 사익(私益)과 조세채권이라는 공익(公益)의 대립으로 많은 비판을 받았으며, 관련 소송에서의 행정청 패소 등으로 3회에 걸쳐 관련법령이 개정되었고 그 내용 또한 난해하다. 이러한 관점에서 볼 때 “지방세법상 과점주주의 제2차납세의무 제도”가 실질적인 조세평등을 구현하고, 납세자 보호를 위한 제도가 되기 위하여서는 합법적이고, 합목적으로 운영되어야 할 것이다. 본 연구에서는 먼저 제2차납세의무에 대한 법적 개념, 성질, 유사제도와의 구별 등을 통해 그 의의를 밝히고, 제2차납세의무의 성립, 확정, 체납처분과 제2차납세의무자간의 분별의 이익, 제척기간, 징수시효 등에 대하여 학설, 판례 등을 통해 분석하고, 주된 논제인 “과점주주의 제2차납세의무”에 대하여는 입법목적, 이론적 배경, 성립요건, 단계적 제2차납세의무(제2차납세의무에 대한 재차 제2차납세의무 성립여부), 특수 관계인의 범위, 제2차납세의무를 지는 과점주주 및 책임한도에 대하여 선행연구 문헌·판례 및 입법연혁을 통하여 명백히 하고, 과점주주의 제2차납세의무의 문제점과 개선 방안을 제시하여 과점주주가 법인이 부담해야 할 조세 중 징수부족액에 대하여 보충적으로 납세의무를 지우는 조세규정을 합리적, 개선하여 납세자의 재산권의 침해를 막고 “과점주주의 제2차납세의무 제도“에 대한 이론적 기반과 논리적 근거를 제시하여 조세정의는 물론 체납세액 징수를 통한 지방자치단체 재원확보에 이바지 할 것이다.

非營利法人에 대한 課稅制度와 改善方案

최정희 경북대학교 대학원 2008 국내석사

A nonprofit organization plays an important role in the social welfare and public interests, making up for defects derived from the limitation of the government capacity, nowadays. The social welfare should be carried out by the government in origin, however, the government alone cannot afford to meet rapidly increasing social and economic needs. So the government uses various kinds of tax allurement policies to encourage the participation of nonprofit organizations. For example, the government exempts corporation tax to the income occurred from businesses of the organization's original purpose. It also exempts Inheritance & Gift tax in case the fund is contributed to the nonprofit organization. This paper analyzes the current tax system of nonprofit ones and suggests the improvements against problems on those taxations. Suggestions are followed : First, the nonprofit organization should be defined clearly. Under the current Act, the definition is vague. therefore it causes both people and tax authorities to confuse. Second, it is an revision about range of a non-profit corporation between the tax laws. Range of a public interest corporation is different with appointed donations group on corporate tax law and nonprofit organizations on inheritance tax law. It causes a donor and a nonprofit organization to confuse. one of the solutions is to set regulations about the public interest in Basic National Tax Act. Third, the taxation on interest and dividend income of the nonprofit organization should be abolished. In relation to taxation on interest and dividend income of nonprofit organizations, the taxation on interest and dividend as its principal income results in the decline of nonprofit activities or distorts the flow of funds from immovable properties. Considering that most advanced nations do not tax interest and dividend incomes of the nonprofit organizations and that the shares are mostly donated to them, it is desirable to allow them to earmark the dividend incomes to the reserve fund. Fourth, in order to activate the non-profit or public activities, the current 5% limitation for nonprofit organizations' shareholding needs to be adjusted up. If nonprofit organizations' shareholding is too controlled, shares should be cashed or real estates should be donated, and as a result, people cannot donate their shares to the public corporations, and thus, public corporations' activities may be shrinked, much less establishment of new nonprofit organizations. Fifth, exemption of VAT should be arranged more reasonably in order not to give disadvantages to nonprofit organizations.