세법상 외국단체의 법인성 판단기준 = A Study on Classification of Foreign Entities according to Tax Laws

다국어 초록 (Multilingual Abstract)

There is no regulation about classification standard of foreign entities in the whole tax laws. Therefore, tax authority is often embroiled in a legal dispute with hybrid foreign entity like limited partnership in U.S. Thus the Government is preparing the revised bill to regulate classification standard of foreign entities according to tax law.
There are two ways how to classify foreign entities. First, in terms of domestic civil law, if the foreign entity is similar to specific domestic entity and the domestic entity is legal entity, then the foreign entity is treated as legal entity according to tax law. Second, in terms of tax law, if the foreign entity is taxpayer in its original country, then the foreign entity is treated as legal entity according to tax law. The Government's revised bill of Corporate Tax enforcement ordinance is based to the first classification way. But the revised bill is limited to classification of various and hybrid foreign entities. Therefore, it is desirable that the second classification way is added to the first way. If the classification is uncertain, corporation taxation is better than indivisual taxation, because personal taxation is possible only when taxpayer coorperate voluntarily in regard to foreign entities. As a result, definition of legal entity according to tax laws is regulated as widely as possible.