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홍차넷
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티타임
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- 다양한 주제에 대해 자유롭게 글을 작성하는 게시판입니다.
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전체기타일상/생각꿀팁/강좌방송/연예도서/문학영화의료/건강문화/예술경제생활체육과학/기술철학/종교정치요리/음식역사여행육아/가정IT/컴퓨터음악창작게임스포츠사회오프모임
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| Date |
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| Name | 다영이전화영어 |
| Subject | 재벌개혁 관련 법제의 문제점(1) – ‘일감몰아주기’ 증여의제 과세 |
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상증세법에는 '일감 몰아주기'에 대한 증여의제 규정이 있습니다(상속세 및 증여세법 제45조의3). 위 규정은, (1) 법인 A가 법인 B에게 물건을 납품하여 매출을 발생시켰고 (2) 법인 A의 전체 매출 중 법인 B와의 거래에서 발생하는 매출의 비중이 30%를 초과하고 (3) 법인 A에 대한 지배주주 및 그 친족등의 지분비율이 3%를 초과하며 (4) 법인 A의 지배주주와 법인 B 사이에 ‘상증세법 시행령 제2조 제3호 내지 8호’*에 각 해당하는 ‘특수관계’가 있는 경우 적용됩니다. * 지배주주가 법인의 이사 임면에 영향을 미칠 수 있는 경우 등 과거부터 우리나라 재벌기업에서 친족이 소유하는 법인을 설립하고, 그 법인으로 하여금 핵심계열사에게 용역이나 재화를 납품하게 하여 '거래'의 형식으로 핵심계열사의 부를 친족 소유 법인으로 이전하던 증여방식이 있었는데, 위 규정은 이를 막기 위해 도입되었습니다. 구체적으로는 현대차그룹이 현대글로비스를 설립하고 현대글로비스에 그룹내 물류업무를 몰아줬던 사건이 직접적인 세법개정의 계기가 되었습니다. 이러한 입법취지를 생각하면, 위 규정은 부의 이전을 받는 '수혜법인'에 대한 친족집단의 지분비율이, 부를 이전하는 법인에 대한 지분비율보다 오히려 낮은 경우에는 적용되지 않아야 할 것으로 보입니다. 이런 경우에는 경제적 지배력이 낮은 회사에서 더 높은 회사로 거래의 형태로 이전하는 증여의 실질이 없고, 오히려 친족집단의 부가 일반 주주에게 이전되는 경제적 실질이 있기 때문입니다. 그러나 우리 과세당국은 이런 경우에도 위 증여의제규정을 적용하여 증여세를 과세하였습니다. 법령에 정한 요건이 만족됐으므로 경제적 실질은 고려하지 않는다는 것입니다. 대법원도 수혜법인과 증여법인의 지배주주가 동일하므로 경제적 실질에 비추어 ‘자기증여’로서 증여세과세대상이 아니라는 점이 다투어진 사안에서, “법령상 증여자는 어쨌든 그 배후의 지배주주가 아닌 형식상 별개의 법인격을 가진 ‘법인’이다”는 취지로 자기증여를 부인한 바 있습니다(대법원 2022. 11. 1.자 2020두52214 결정). 위와 같은 규범상황에 의해 경영 현장에서 발생하는 난점 중 하나는 기업의 조직이 불필요하게 비대해진다는 점입니다. 기업은 본질적으로 비효율적인 존재입니다. 시장이 완벽하게 합리적이고 투명하며 거래비용이 영(0)에 가깝다면, 기업의 각 기능조직은 인력시장에 아웃소싱하고 소수의 코디네이터를 채용하여 자본만 밀어 넣는 방식의 경영이 효율적일 수 있습니다. 다만 현실에서 시장은 완벽하게 효율적이지 않고 거래비용이 있으며, 인간은 원자화된 개인이 아니고 관계를 통해 시너지를 만들어내는 사회적 존재이기 때문에 핵심 기능을 ‘조직’이라는 형태로 묶어두는 것입니다. 이를 다시 말하면 효율적인 형태의 기업이란, 각자의 업계에서 주어진 제반 환경에 따라 자신에게 최적인 조직-시장 균형점을 찾아내는 것이라 할 수도 있습니다. 그러나 현행 상증세법 위 증여의제규정은 (1) 기업이 분사를 통하여 일부 기능을 외부화하는 행위 (2) 수직계열화를 통하여 일부 기능을 내부화하는 행위에 대하여 경제적 실질에 대한 고려 없이 각 기계적으로 증여의제 과세를 할 수 있도록 함으로써 경영효율성의 관점에서 최적화되지 않는 의사결정에 대한 인센티브를 제공합니다. 제도의 개입을 통해 효율성을 저해하는 경우, 뚜렷한 정책적 목표가 있어야 이를 정당화할 수 있는데, 현행 제도는 입법 경위나 실무상의 집행 모두에 비춰보아도 그러한 정책적 목표를 확인할 수 없다는 점 또한 아울러 문제입니다. 위와 같은 문제점을 해결하기 위해서는 위 상증세법 규정에 경제적 합리성을 고려한 실질적 요건을 추가해야 할 것입니다. 가령 유사한 공정거래법상 일감몰아주기 규제 제도는 ‘부당한 이익의 귀속’, ‘사업능력, 재무상태, 신용도, 기술력, 품질, 가격 또는 거래조건 등에 대한 합리적인 고려나 다른 사업자와의 비교’ 등 실질적 기준을 요건으로 하여 과징금을 부과하도록 하고 있는데(공정거래법 제47조 제1항 제4호; 구법 제23조의2 제1항 제4호), 상증세법 위 규정에도 참고할 여지가 있습니다. Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 133 Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 146 Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 161 6 이 게시판에 등록된 다영이전화영어님의 최근 게시물
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Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 618
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 612
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 612
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 620
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 628
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 628
Warning: Use of undefined constant HTTP_HOST - assumed 'HTTP_HOST' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 640
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 644
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 646
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 646
Warning: Use of undefined constant HTTP_HOST - assumed 'HTTP_HOST' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/cmt_replace.php on line 3
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 6
Warning: Use of undefined constant file_name - assumed 'file_name' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 28
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 65
186445 class="iamcmt" style="display:none;"> Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 66
186445 class='vcm '>
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 70
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 71
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 76
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 117
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 118
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 119
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 120
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 121
186445'> Paraaaade
Warning: Use of undefined constant mod_date - assumed 'mod_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 133
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 134
수정됨
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 142
23/07/26 08:22
186445>삭제 주소복사
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 150
구더기 무서워서 장 못담그고 있는 것인지
빈대 잡으려다 초가삼간 다 태울지 그게 문제네요.
결국 디테일이 문제가 아닐까...
구체적인 요건들을 상세히 기재하는 방식으로는 시시각각 변화하는 환경 대응에 한계가 있다고 생각하면서도, 법률가 혹은 행정가들에게 재량이라는 형태(본문에서의 실질 심사)로 권한을 부여하는 방식은 경계하게 되는 요즘입니다.
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
1
빈대 잡으려다 초가삼간 다 태울지 그게 문제네요.
결국 디테일이 문제가 아닐까...
구체적인 요건들을 상세히 기재하는 방식으로는 시시각각 변화하는 환경 대응에 한계가 있다고 생각하면서도, 법률가 혹은 행정가들에게 재량이라는 형태(본문에서의 실질 심사)로 권한을 부여하는 방식은 경계하게 되는 요즘입니다.
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 168
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
1
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