會社의 組織變更에 대한 課稅 小考

다국어 초록 (Multilingual Abstract)

Given that taxable events in reorganization are accompanied by transfer of stock, business, and assets and consequent cost, recognition of profit-and-loss transfer is conducted in principle when reorganization occurs. However, in change of an organization, it is difficult to occur particular taxable events because no transfer of assets is performed, identity of juridical personality is admitted, and position of employees is not affected. Due to these reasons, it seems that few controversy has been presented on problems of tax on change of an organization in the USA or Japan. Meanwhile, the revision of the commercial law admits the changes of organizations in limited liability company(LLC) between corporation, introducing LLC. In Japan, these changes are tax-free. When an LLC is changed into a corporation as an organization the responsibility of employees is changed and the assessment of financing is differentiated, which may serve as taxable events. It seems that Korea don't have to follow the tax-free principle of Japan.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 商法上 組織變更 一般論
• Ⅲ. 組織變更의 課稅 問題
• Ⅳ. 商法改正案에 따른 組織變更의 課稅 判斷
• 【참고문헌】
• 〈Abstract〉