소득세법상 거주자 판단에 대한 검토

초록

In addition to the increase in individual overseas activities, disputes between taxpayers and the tax authority have increased. The current Income Tax Act determines the resident who is the subject of taxation by means of the domicile and the place of abode ffor more than 183 days ias well as the location of work, family or assets. Other countries are simplifying the criteria for determining residency by using the standard of stay (183 days, etc). In Korea, the criteria for determining residency have been revised to be based on the place of abode for more than 183 days, but the problem is such that the place of abode requirement is not specified in detail, unlike in other countries. First, the criteria for stay for more than 183 days shall be used instead of the place of abode for more than 183 days, and the period of stay shall be clearly determined by using the standard of tax year. Also, when calculating the period of stay, cases of permanent and temporary departure and entry should be listed in detail to enhance the predictability of laws and regulations. Second, in order to maintain consistency with the criteria for staying days, auxiliary indicators should be regarded as satisfying each supplementary indicator when individuals stay in Korea for more than 183 days in the tax year. It should include a permanent homee” that is owned or occupied by an individual on an asset basis. Third, in order to ensure predictability and fairness in interpreting the point of transition between residents and non-residents, the period of transition from a non-resident to a resident shall be converted on January 1 of the tax year, and the period of transition from a resident to a non-resident shall be converted on January 1 of the next tax year of the tax year in which the incident occurred. Finally, the exit tax should be strengthened to prevent tax avoidance. It is necessary to expand the scope of taxation and taxpayers to meet the purport of the exit tax. Furthermore, if a long-term resident becomes a non-resident, it should be prescribed that the long-term resident is considered a resident for a certain period of time to prevent tax evasion due to overseas migration.

키워드