사용수익기부자산에 대한 자본적 지출의 세법상 감가상각방법 = Depreciation Method of Capital Expenditures for Donated Assets of Use-Profit under the Tax Law

다국어 초록 (Multilingual Abstract)

Although the Corporate Tax Act does not contain provisions separately defining depreciation, it specifically stipulates standardized methods for including it as a deductible expense in consideration of tax equity. When the depreciation method of a depreciable asset becomes an issue, the inclusion of expenses should not be allowed indefinitely freely or arbitrarily restricted simply because there is no perfectly fitting regulation；rather, the most objective and rational method should be derived by comprehensively considering the wording, legislative intent, and structure of the various regulations regarding depreciation. In this context, the recent Supreme Court ruling under review holds great practical significance in that it rationally derived general legal principles regarding the depreciation method of capital expenditures on donated assets for use­profit. I tried to argue for concrete validity.
Donated assets for use­profit, such as the right to manage and operate a donated road, are intangible fixed assets. In cases where capital expenditures occur, such as the replacement costs of a road management system that increases the revenue value of the road, the costs incurred to replace the existing system with a new system can be interpreted as allowing for the lump-sum and one-time amortization of the unamortized balance of the existing system at the time of replacement, provided that the intangible asset is organically and functionally integrated with the main body in terms of software, but does not form a physical or structural unit. Therefore, based on the intent and structure of Article 26, Paragraph 1, Subparagraph 7 and Article 31, Paragraph 7 of the Enforcement Decree of the Corporate Tax Act, the legal principle of the recent Supreme Court ruling in question, which established ‘collective and lump-sum depreciation under exceptional special circumstances of disposal or replacement’ alongside ‘equal depreciation in principle’ for capital expenditures on donated assets for use­profit, is based on purposive and systematic interpretation and can be fully recognized for its validity.