支給利子에 대한 損金規制 = Restriction of Loss to Interest Paid - Mainly on Article 28 of the Corporate Tax Law -

국문 초록 (Abstract)

오늘날 다양한 금융기법이 확정손익과 미확정손익의 구별을 무너뜨림에서 한 걸음 더 나아가 근본적으로 부채와 자본의 구별은 그 자체가 상대적인 개념에 불과하고, 일반론으로 돌아가면 부채와 자본을 대치시키는 기본 축은 투자위험과 기업운영에 대한 지배권 두 가지 뿐이라고 할 수 있는데도 법인기업의 입장으로 보아서는 자기자본에 의한 자금의 조달보다는 타인자본에 의한 자금의 조달방법을 선호하여 왔다. 현행 세법은 배당과 지급이자에 대해 중립성을 유지하는 방법으로 배당에 대해 손금산입을 부인하고 지급이자에 대해서는 손금산입을 인용하나 일정한 경우에 있어서 이를 불산입하는 방법을 취하고 있다.
본 논문에서 현행 법인세법상 지급이자에 대한 손금규제의 취지와 그 내용 및 문제점을 살펴보면, 지급이자의 손금부인에 대한 규정이 동시에 적용되는 경우에는 일정한 순서 및 방법으로 적용되어야 하므로 법인세법에서 정하고 있는 지급이자의 처리방법을 살펴보고 이어서 채권자불분명 사채이자, 지급받는 자가 불분명한 채권ㆍ증권의 이자와 할인액, 기준초과차입금에 대한 지급이자, 건설자금이자, 타 법인의 주식 및 임야 등 특정용도 부동산 등에 관련한 차입금이자, 비업무용 부동산ㆍ비업무용 동산ㆍ특수관계자에 대한 업무무관가지급금에 관련한 차입금이자 및 기타 관련문제로서 특수한 이자 등에 대하여 고찰한다.

다국어 초록 (Multilingual Abstract)

In today the various financial know-how is advanced a step forward from the collapse of distinction of fixed loss & profit and unfixed loss & profit and, the distinction of debt and capital is nothing but relative concept itself fundamentally and if returns to general theory and notwithstanding the basic axes to replace debt and capital is only two controlling power of investing risk and enterprising operation but from the position of corporate enterprise has been preferred procurement of funds by outside capital than the funding by equity capital.
To look back the reason from aspect of the tax law, the current tax law takes the manner to subtract the total loss from the total income in deciding assessable income and, as per the dividend to shareholders by the enterprise it is not allowed as loss whereas it is allowed as loss as per the interest payable to the loan.
Since therefore, it would be preferred from the position of a corporation by the method to reduce the assessable income in calculation of income by the corporation and therefore, the method by outside capital accompanied by interest will be preferred.
There is a big problem as an enterprise as the interest burden to loan is not less and whether the interest payable will be by acquisition cost of the fixed assets or to be disposed as simple cost in the current transaction status as the enterprise taxation cost.
Such a problem will be a matter in the essential theory as there is tendency used as evading means in the tax law by counting of loss into interest paid. It is therefore, that is required by the neutrality in the taxation law about dividend & interest paid will also be natural.
As for method of maintaining of the neutrality, there will be such method to allow the dividend as loss and be the method to do disposition of dividend & interest paid as the same by not allow the interest paid as a loss however, the current tax law disposes the dividend & interest paid as follows：
That is to say, it denies calculation of loss of dividend but allows for calculation of loss of the interest paid and in a certain case, it takes the method not counting it in.
Since therefore, under this thesis to look back the purport of loss restriction, the details and the problems of interest payable in the current Corporate Tax Law and, if the provision of denial of loss to interest paid it has to be applied under a certain order and method, to look into the disposing method of interest paid as set forth by the Corporate Tax Law and is to give consideration to interest of debenture the creditor is not clear, the credit of the person to be paid is not clear, the interest & discount amount of securities, the interest paid to loan in excess of the standard, the interest to construction fund, the interest to loan related to such specific use as stock and forest of other corporation, the interest to loan in respect to provisional payment having no relation with business of specially related person, real estate not for business, personal property not for business and special interest as related problems.

목차 (Table of Contents)

• 〈국문요약〉
• Ⅰ. 머리말
• Ⅱ. 債權者가 불분명한 私債利子의 損金不算入
• Ⅲ. 受益者 불분명 債券ㆍ證券의 利子와 割引額
• Ⅳ. 基準超過借入金에 대한 支給利子
• Ⅴ. 建設資金에 充當한 借入金의 利子
• Ⅵ. 業務無關 資産 등에 대한 支給利子
• Ⅶ. 기타 관련문제(特殊한 利子 등)
• [參考文獻]
• 〈Abstract〉