새로운 기업유형 도입에 즈음한 동업기업 과세특례의 개선점 제안

황학천 한국세법학회 2012 조세법연구 Vol.18 No.1

2012년 4월부터 시행되는 개정상법에 따라 도입이 확정된 합자조합과 유한책임회사는 각각 미국의 유한파트너십과 LLC를 그 모델로 하고 있다. 미국에서 유한파트너십과 LLC가 널리 이용된 주된 이유는 양자 모두 파트너십 과세대상 적격을 선택할 수 있고, 이를 통해 공동기업 단계에서 발생한 손익을 직접 그 구성원들에게 귀속시키는 과세상도관체 역할을 할 수 있다는 점이었다. 우리나라에서도 상법상 새로운 기업유형의 도입을 논의하는 와중에 한편으로 기업유형별 본질에 적합하도록 과세체계를 개선하는 작업이 진행되었고, 그 결과 상법 개정에 앞서서 먼저 조세특례제한법에 동업기업 과세특례가 도입되었다. 동업기업 과세특례는 2011. 12. 31.부 개정을 통하여 합자조합을 그 적용대상에 포함시켰으나, 유한책임회사는 아직 그 적용대상으로 정하고 있지 아니하다. 법인과세와 파트너십 과세 중 어느 것이 더 유리한지는 해당 공동기업의 내부구조와 배당 성향 등에 따라 개별적으로 정해질 문제일 것이다. 그러나 구성원들에게 해당 공동기업에 적용될 과세체계를 선택할 수 있는 재량이 주어진다는 것은 분명 이점이라 할 수 있고, 새로이 도입되는 기업유형이 지식기반형 산업분야에서 창업단계에 이용되는 기업유형이 되게끔 하고자 한다면 사업초기에 통상 발생하는 손실을 구성원들에게 직접 귀속시켜 세액공제를 가능케 하는 길을 열어 놓는 것이 필요하다고 본다. 또한 새로 도입되는 기업유형의 활용도를 제고해야 할 정책적인 필요성이 있다면, 동업기업 과세특례의 적용대상에 포함시키는 것을 통하여 추가적인 유인을 제공할 수 있을 것이다. 미국에서 유한파트너십과 특히 LLC가 폭발적인 인기를 누릴 수 있었던 계기가 이를 파트너십 과세대상에 포함시키는 과세당국의 결정이었음을 고려할 때, 미국의 파트너십 과세제도의 주요 내용 중 새로 도입된 기업형태의 활용성을 제고하기 위해 향후 동업기업 과세특례에 반영을 고려할 수 있는 부분이 있는지를 검토해 보는 것도 필요하다고 본다. The Revised Commercial Law to be enforceable from April 2012 will introduce Habja-johab(hereinafter “K-LP”) and Yuhanchaekim-hoesa(hereinafter “K-LLC”) as the new forms of business organizations. Both entities were modelled after the US equivalents, i.e. the limited partnership and the limited liability company, respectively. The main reason why the limited partnership and the LLC are being widely used in the US is that both of the entities are all eligible for the partnership taxation election. Therefore, the members of such are able to use the entity as a pass-through vehicle in terms of tax implication whereby income or loss incurred by the entity directly flows through to its members. While legal reviews and discussions for enactment of the new business entities were undergoing, the process of amendments to the tax statute was also separately proceeded with the aim to create a new partnership tax regime which should more fit with the intrinsic nature of the relevant business entity. As a result, the provisions of the Special Taxation for Partnership Firms (hereinafter “Partnership Firms Taxation”) were newly enacted under the Restriction of Special Taxation Act and the said enactment was made ahead of the Commercial Law revision. Now the Commercial Law was finally revised to include new business forms but the Partnership Firms Taxation does not include yet one of the two new entities as applicable target. There is no doubt that the benefit or disbenefit between corporate taxation and partnership taxation wholly depends on the internal structure and the dividend distribution tendency of the relevant entity. However, it is evident advantage that the members of a business entity are given discretion to choose the applicable taxation regime. For K-LP and K-LLC to be used as business entities in the area of so-called “knowledge-intensive new industry”, the losses arising in the inception stage of business may as well be directly attributed to its members for their individual tax benefit. In addition, should there exist any need to increase actual use of such new business forms, the Partnership Firms Taxation needs to be further amended making reference to the corresponding provisions of the partnership taxation regime of the US.

개정상법에 따라 도입된 합자조합과 유한책임회사에 관한 연구 - 관련규정의 보완점과 제도도입에 대한 평가를 중심으로 -

황학천 한국상사법학회 2012 商事法硏究 Vol.30 No.4

The 2011 Revised Commercial Law of Korea introduced Habja-johab (hereinafter “K-LP”) and Yuhanchaekim-hoesa (hereinafter “K-LLC”) as the new forms of business organizations. Both entities were originally modelled after the US equivalents, i.e. the limited partnership and the limited liability company, respectively. Three main features have been requested for the new business entity to come. Firstly, more self-autonomy needs to be granted so that its members may have contractual discretion in (i)formulating internal organs, (ii) proceeding with the management, and (iii)distributing the profits and losses among them. Secondly, its members should only take limited liability against entity's creditors. Thirdly, the partnership taxation treatment should be applicable to allow (i) exemption from the double-taxation and (ii) direct attribution of the profits and losses incurred at the entity level to its members for tax purposes. However, K-LP and K-LLC, as enacted by the Revised Commercial Law, lack certain main features and thus require amendments to properly serve the purpose of their introduction and to enhance their usefulness. Additionally, the taxation regime is required to be amended so that the newly introduced business forms might be eligible for the partnership taxation. Apart from the foregoing, it should be noted that introducing K-LP and K-LLC as new business organizations into the Korean legal system has presented such a dilemma from a long term viewpoint. Since the existing Commercial Law of Korea had long been providing for Habja-hoesa and Yuhan-hoesa, which are very similar to K-LP and K-LLC, respectively, the Revised Commercial Law can not avoid the severe criticism of redundant legislation. Habja-hoesa and K-LP are analogous and should be converged in the long run. By the same token, Yuhan-hoesa and K-LLC must be combined into one. Each form of the business entity so combined, with the slight touch of amendments for more flexibility, will be a perfect tool for the small or medium sized business enterprises in the area of knowledge and human capital intensive “new industry” of Korea.

하권 : 주요 국가들의 유한책임회사 입법례에 대한 비교연구

황학천 ( Hak Cheon Hwang ) 안암법학회 2014 안암 법학 Vol.0 No.43

The 2011 Revised Commercial Law of Korea, effective as of April 2012, introduced Yuhanchaekim-hoesa (hereinafter "K-LLC") as a new form of business organization. There had been continuing criticisms from the relevant industries and academia pointing out that the then existing forms of business entities were not suitable to be used for the small and mid sized enterprises. For instance, Jooshik-hoesa, the Korean version of stock company that is the most widely used form of business entities in Korea, assumes in principle large number of investors (or shareholders) and strict severance between the management body and the investors, which leaves little room for self-autonomy as well as flexibility and whereby shows shortcomings as a business form for the small size closed company. Legislations for the business entity similar to the K-LLC, which grants its members wide range of self-autonomy in terms of formulating the internal organs, proceeding with the management and operation, distributing the profits and losses, have been enacted in a number of countries with the advanced legal system. Some examples can be found with the LLC of the US, the J-LLC of Japan and GmbH of Germany. In fact, it is obvious that the K-LLC was modelled after the LLC of the US and the J-LLC of Japan. The business forms like K-LLC are more suitable for the small and mid sized enterprises, and thus the use of business entities organized in such forms or like needs to be encouraged in Korea. Legislations to promote the choice of such business forms also conform to the legislative move recently found in other advanced jurisdictions.

특집 _ 프로젝트 파이낸스의 현상과 과제 : 사회기반시설에 대한 민간투자법에 따른 실시협약에 대한 이해

황호동,황학천,김길홍 서울대학교 금융법센터 2009 BFL Vol.37 No.-