企業合倂에 대한 課稅制度의 問題點과 改善方案에 關한 硏究 = A Study of Improvement in Taxation problems on Corporate Mergers

국문 초록 (Abstract)

영문초록 :Due to long economic depression in Korea, many companies including ventures are looking for mergers and acquisitions in order to escape bankruptcy and complement each others in technology. Although active supports are required, however, the government must be careful in setting the direction of support in that excessive support may rather interfere with companies' internal restructuring and the process of selection by the market. To help companies, which know that merging is their way to go to cope with problems in taxes but are hesitating to move ahead, to obtain their goals, it is necessary to improve taxation related to mergers and acquisitions and active mergers. Thus this study purposed to contribute to the improvement of taxation system for industrial mergers by identifying problems in accounting and taxes related to industrial mergers and suggesting solutions. Accounting standards for mergers and acquisitions are divided into the purchase method and the equity integration method, and the tax law based on the purchase method defines by the equity integration method as tax-free standard mergers. However, because the standards for division are too loose, many companies that understanding of accounting standards because and they are not under auditing. Accordingly, it is necessary to strengthen requirements for the application of the method and to establish a separate accounting standard