개정 합병세제에 있어서 기업회계와 법인세법간의 충돌성 연구 (A Study on the Inconsistency between Corporate Accounting and Corporate Tax Law in the Revised Taxation upon Business Acquisition)

서지정보

· 발행기관 : 한국세무학회
· 수록지 정보 : 세무와회계저널 / 12권 / 4호 / 421 ~ 459페이지
· 저자명 : 정래용

초록

본 연구는 기업회계와 법인세법간의 충돌성으로 인한 기업의 권리훼손 문제 및 개선방안을 개정된 합병세제를 중심으로 살펴본 것이다. 연구결과는 다음과 같다.
첫째, 법인세법시행령 제80조의4 제1항에 의하면 자산조정계정이 0보다 큰 경우는 익금에 산입 한다고 규정하고 있으나 사후관리 조정 위배시 0보다 큰 자산조정계정을 익금산입하도록 한 법인 세법시행령 재80조의4 제4항과 모순된다. 이는 자산조정계정을 통한 과세이연에 치중한 나머지 자산조정계정을 통한 기업회계와의 차이조정을 무시한데 기인한다.
둘째, 적격합병에도 불구하고 발생되는 합병매수차익의 경우 법인세법에 아무런 규정이 없으므로 순자산증가설에 의해 일시에 익금에 계상되어야 하는 것으로 오해될 수도 있으나 이는 5년간 분할 익금산입되는 비적격합병의 경우에 비해 더 불리하게 취급되는 것이어서 불합리하다. 이는 법인세법에서 기업회계를 충분히 고려하지 않고 법인세법 자체의 논리에 집착한데 기인한다.
셋째, 외부감사대상법인에 대한 감가상각비의 사실상 강제 결산조정은 비외부감사대상법인과의 형평성차원에서 바람직하지 않다. 이는 기업회계에 의해 법인세회계가 무력화된 대표적인 사례라 할 수 있다. 적격합병시 자산조정계정이 0보다 작은 경우로서 해당 자산조정계정에 상당하는 부분의 김가상각비는 손금산입(△유보)으로 세무조정하는 바, 이는 감가상각비의 신고조정제도 도입의 유력한 근거가 될 수 있다.

영어초록

Although the current book -tax conformity rules that allow calculating taxable income through tax adjustment based on net income resulted from corporate accounting has caused a number of problems including the distortion of corporate accounting, there are some unavoidable reasons for continuing this practice. However, there are differences between corporate accounting and tax accounting that cannot be covered by the present tax adjustment system or areas of inconsistency between the two accounting methods.
In this study, I researched the consistency between corporate accounting and tax adjustment focusing on the revised taxation on merger along with issues related to the declaration adjustment of depreciation expenses. The revised corporate tax law has caused several issues including the inconsistency among relevant laws or the absence of relevant articles related to the newly added asset adjustment account and the tax adjustment of profit and loss resulted from a merger and acquisition. Also, the revised law demands companies subject to external audit to conduct tax adjustment in book -closing, causing an issue of fairness when compared to those companies that are not subject to external audit; therefore, when an eligible merger occurs, offsetting the portion of depreciation expenses, which belongs to asset adjustment account, during tax adjustment of asset adjustment account could be a crucial reason for allowing the declaration adjustment of depreciation expenses. This study can be summarized as follows;First, the content of the first clause of the fourth of Article 80 of the enforcement ordinance of corporate tax law, which requests to include asset adjustment account of which value is bigger than 0 into profit, contradicts the fourth clause of the fourth of Article 80 of the same enforcement ordinance that demands the inclusion of asset adjustment account of which value is bigger than 0 into profit if regulations of post management are breached. It is because asset adjustment account had to be deductible as necessary expenses originally, if it has to be included into earnings when regulations of post management are breached. This contradiction has occurred as the adjustment of the differences from corporate accounting through asset adjustment account has been ignored while too focusing on tax deferral by means of asset adjustment account.
Secondly, any profit or loss incurred by an eligible merger and acquisition is required to be included into profit at once based on increased net asset theory since there is no applicable regulation in corporate tax law. However, this is unreasonable because this practice is more disadvantageous than the case of ineligible merger which requires 5 year split inclusion into profit. It is likely that the revised corporate tax law has fai led to notice that profit or loss caused by an eligible merger and acquisition can occur because the logic of corporate tax law itself has been emphasized too much without fully considering corporate accounting.
Thirdly, the de facto enforced request for adjustment in book -closing of depreciation expenses of companies subject to external audit is undesirable in terms of fairness matter, comparing to companies that are not subject to external audit. This is considered to be one of the most typical cases that corporate tax accounting is incapacitated by corporate accounting. When asset adjustment account is not greater than 0 in case of an eligible merger, the same amount of depreciation expenses as the asset adjustment account is considered to be deductible (△ reserve) upon tax adjustment; this can be a potent reason for the introduction of the declaration adjustment of depreciation expenses.

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