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김재후(토론자) 한국국제조세협회 2003 조세학술논집 Vol.19 No.-
International Fiscal Association (Korea) held a symposium on December 9th, 2002, jointly with Korean Chamber of Commerce. The theme at the symposium was Suggestion to changes in tax legislation to take off to a hub of North East Asia The primary theme was presented by Dr. Sung Bong LEE of an institution and several panel members participated The Korean government has been pursuing an ambitious plan to take a role such that Korea wishes to be a hub of the North East Asia. In order to accomplish such ambition, the Korean government has enforced necessary legislation, such as Law on designation and operations of economic free zone, etc. and a Special law on tax exemption and reduction relative to international free city in Cheju. This article herein deals with a summary of certain limited comments and discussion points raised by the undersigned herein (as one of the panel members) to whom only a limited time was allowed to talk about. Therefore, this article has covered the undersigned's view as to the following three ⑶ areas: ⒜ Brief introduction of certain tax incentives currently available in the tax laws and the government's plan to revise or to newly introduce in the near future. ⒝ Brief summary of the primary theme presented by Dr. Sung Bong LEE at the symposium ⒞ Brief comments and views or suggestions by the undersigned herein, in terms of practically possible areas. The comments and discussions herein dealt with (ⅰ) personal income tax burden of individuals in Korea (especially, expatriate employees working in Korea) as to whether the current taxation system for them is competitive among the Asian countries, and (ⅱ) corporate tax system of Korea (especially, corporate income tax rates are competitive in the Asian region and RHQ or R&D center concept is doable to be introduced into Korea), and (ⅲ) other tax administration system currently implemented can be revised so as to improve in terms of achieve the center of the North East Asia.