장애인 고용부담금의 손금산입 여부에 관한 연구 (A Study on the Discussion Regarding Whether the Contributory Charges under the Act on the Employment Promotion and Vocational Rehabilitation of Persons with Disabilities are Considered Deductible Expe)

서지정보

· 발행기관 : 한국세무사회 부설 한국조세연구소
· 수록지 정보 : 세무와 회계연구 / 13권 / 1호 / 37 ~ 73페이지
· 저자명 : 강지현

초록

본 연구에서는 장애인 고용촉진 및 직업재활법상의 장애인 고용부담금이 법인세법상의 손금산입 대상인지 여부에 대해 논하고자 한다. 이 논의의 핵심 쟁점은 장애인 고용부담금이 법인세법 제21조 제5호의 ‘법령에 따른 의무의 불이행 또는 금지․제한 등의 위반에 대한 제재(制裁)로서 부과되는 공과금’에 해당하는지 여부이다.
우선 법인세법상 공과금의 손금산입 원칙과 그 예외로서의 ‘제재로서 부과되는 공과금’에 대한 기존의 논의를 개관한다. 그리고 부담금의 의의와 유형, 장애인 고용부담금의 의의와 법적 성질을 검토한다. 이후 장애인 고용부담금이 과연 법인세법상의 손금산입 대상에 해당하는지 여부에 대한 학계와 실무의 태도를 살펴본다. 이 쟁점에 대해서는 장애인 고용부담금이 제재로서의 성격을 가진다고 볼 것인지 여부에 따라 그 결론을 달리하는바, 이를 살펴본 후 손금산입 긍정설이 타당함을 논증한다.
법인세법상 부담금 등의 공과금은 원칙적으로 손금산입 대상이다. 법률에서 예외로 명시한 경우에만 손금불산입되고, 법인세법 제21조 제5호가 여기에 해당한다. 그런데 기획재정부가 장애인 고용부담금이 손금불산입 대상이라고 해석하면서 논의가 촉발되었다. 손금산입 부정설은 장애인 고용부담금을 손금산입하면 장애인 고용을 촉진하려는 입법 취지가 희석된다고 한다. 이에 반해 손금산입 긍정설은 장애인 고용부담금은 사업주 간의 장애인 고용에 수반되는 경제적 부담을 평등화하기 위한 조정적 부담금으로서 사업경비로서의 성격을 가진다는 점을 강조한다. 기획재정부, 국세청 및 조세심판원은 손금산입 부정설의 태도이나, 최근 선고된 하급심 판결에서는 손금산입 긍정설을 취하였다.
결론적으로, 장애인 고용부담금은 장애인 고용에 따르는 부담을 사업주 간에 평등하게 조정하는 조정적 부담금으로서, 일종의 사업경비로서의 성격을 가진다는 점, 사업주에게 정당한 사유가 있는지 여부를 묻지 않고 부과된다는 점 등을 고려하면 제재로서의 성격을 가진다고 보기 어렵고, 따라서 손금산입 긍정설이 타당하다.

영어초록

The purpose of this article is to address the question of whether the Contributory charges under the Act on the Employment Promotion and Vocational Rehabilitation of Persons with Disabilities (hereinafter referred to as the ‘Employment of Persons with Disabilities Act’) are considered deductible expenses under the Corporate Tax Act. The key issue of this discussion is whether the paid contributory charges fall under ‘Public charges imposed as sanctions for non-performance of duties, or a violation of any of the prohibitions or restrictions imposed under statutes and regulations’ in Article 21, paragraph 5 of the Corporate Tax Act.
First, this study addressed the existing theories and cases regarding the principle of including ‘public charges’ in deductible expenses under the Corporate Tax Act and the meaning of ‘public charges imposed as sanctions’ as an exception. In addition, this paper examined the meaning and types of public charges and summarized the discussion on the meaning and legal nature of the Contributory charges under the Employment of Persons with Disabilities Act. This article also addressed theories and cases on whether the Contributory charges are included in deductible expenses under the Corporate Tax Act. Afterwards, this study reviewed whether it is reasonable to consider the Contributory charges as deductible expenses. Regarding this issue, the conclusion varies depending on whether or not the Contributory charges are considered to have the nature of a sanction. After examining the arguments of the opposing views, this paper explained that it is appropriate to regard the Contributory charges as deductible expenses under the Corporate Tax Act.
Under the Corporate Tax Act, public charges are, in principle, subject to deductible expenses. Exceptionally, 'Public charges imposed as sanctions for non-performance of duties, or a violation of any of the prohibitions or restrictions imposed under statutes and regulations’ stipulated in Article 21, paragraph 5 of the Corporate Tax Act. However, after the Ministry of Economy and Finance interpreted on February 21, 2018, that the Contributory charges are not included in deductible expenses, discussion sparked. The view opposing the inclusion of the Contributory charges as deductible expenses is that it will undermine the legislative purpose of the Contributory charges, which is to promote employment for the disabled. On the other hand, the view affirming the inclusion of the Contributory charges as deductible expenses is presented on the basis that the Contributory charges have the characteristics of adjustment charges and that they are a joint contribution to equalize the economic burden accompanying the employment of the disabled between business owners and have the nature of a business expense. The Ministry of Economy and Finance, the National Tax Service, and the Tax Tribunal have a negative stance on the inclusion of deductible expenses, but the recent rulings of the Seoul Administrative Court and the Seoul High Court, which is the appellate court, all took a positive view of the inclusion of deductible expenses.
In conclusion, it is reasonable to consider that the Contributory charges are considered deductible expenses under the Corporate Tax Act. This is because, considering that the Contributory charges have the characteristics of a kind of business expense and that they are imposed without asking whether the employer has a justifiable reason, etc., they cannot be considered an administrative sanction.

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