개인기업의 법인전환 조세효과분석 = Analysis of Taxation Effect on the Conversion of a Private Enterprise Into Corporation

다국어 초록 (Multilingual Abstract)

This paper first looks into the tendency of corporation tax rates reduction of Korea and other countries and analyzes the effect of tax rates reduction in the 2005 year.
In case of a private enterprise's conversion into corporation, this paper aims to find out the corporation scale of taxation effect and the size and condition of the effect of tax rates reduction through a case study.
The analysis shows that the conversion of the enterprises with the average scale size of five hundred and twenty million into corporation has an advantage in 2005, the year of taxation reduction. According to business types, the cases of a manufacturer of four hundred and thirty million's scale, a construction company of six hundred and seventy million's scale, a sales business of nine hundred and fifty million's scale, and a food industry of three hundred and ninety million's scale has an advantage of taxation reduction coming from a private enterprise's conversion into corporation
The analysis of the case study reveals that the most taxation effect on the conversion of a private enterprise into corporation has happened when corporation retains corporation tax balance income by appropriating the businessman's salary. What amount of appropriation of the businessman's salary brings the most taxation effect on the conversion of a private enterprise into corporation? The answer is that the maximum appropriation of the businessman's salary and reservation of the remaining corporation income has the most effectiveness.

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