국외의 법인 출국세 제도 현황 및 국내 도입방안

초록

In Korea, it is sanctioned by using the concept of 'substantial management place' in order to prevent the offshore tax avoidance of the corporation which is easy to relocate to the residence. However, the system for preventing the tax avoidance and the tax evasion through transferring the corporation's overseas residence is insufficient. If it moves to the 'substantial management place', it will not be able to cope with the problem that the taxation jurisdiction is exempted from overseas source income as well as the tax revenue will be shrunk. In order to prevent the tax avoidance and the tax evasion through overseas transfer of the corporation's residence abroad, it is necessary to examine the introduction of the corporate exit tax that levies tax on the unrealized profit of the corporation when the head office or the transfer of the major assets abroad. The major EU countries have also avoided this type of the tax avoidance by introducing the concept of ‘substantial management place’ and the corporate exit tax. The introduction of the corporate exit tax will not only prevent the taxation-based erosion but also reduce the domestic transfer of the purpose of avoiding the tax burden. In particular, as the US cuts corporate tax rates significantly and major OECD countries are also cutting or lowering corporate tax rates, Korea's corporate tax rate has risen to 25%, it is urgent to review the introduction of the corporate exit tax to prevent the tax avoidance and the tax evasion. The following is a detailed introduction of the corporate exit tax in Korea. Taxable objects are regarded as 'taxable assets', taxable exemptions are recognized when the assets are attributed to the domestic country even though they are transferred assets overseas. The scope of the exit includes not only the transfer of the head office but also the transfer of the major assets abroad. The taxation effect is treated as the occurrence of capital gain. And taxation deferral should be allowed to reduce the tax burden.

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