일감몰아주기 과세에 대응한 조세전략 유형별 사례분석

There have been a variety of tax evasion activities exploiting tax loophole despite the introduction of the concept of the comprehensive principles of the Korean Inheritance and Gift tax law. The main purpose of the legislation is as follows: First, a goal is intended to prevent a tax-free transfer of wealth managed by unfair related party. Second, it is intended to induce third parties to fair competition. In other words, ignoring the efficiency of resource allocation may result in loss of social welfare. Thus, the fair competition can be promoted for healthy economic environment.
Unfair related party transactions tax law is designed for the Chaebol. Because the targeted entities are few in number, it is relatively easy to determine the taxable amount from publicly available information and the disclosed intercompany transactions. In addition, although there may be complex organizational structuring that is in place to circumvent taxes being assessed, as the ultimate decision maker can be easily identified, it would not be difficult to determine who would be subject to tax. Because of these characteristics, the taxation on unfair related transactions provides a good experimental condition to observe tax avoidance scheme.
Lee et al.(2014) argues that the bigger the company is, the more likely it is to reduce deemed gift taxation, but not completely. The effects of the combined characteristics of both the benefit providing/receiving companies are also reviewed. The reason for conducting this type of analysis is that the characteristics of offering company may influence deemed gift taxation borne by controlling shareholder. And companies which is subject to be taxed executed tax strategies in order to minimize their tax burden.
However, many companies ran other business strategies that their transaction or ownership structure was changed, or transferring of business into foreign countries etc. Upon further review of the 187 companies that were not subject to review in 2012 (although they were in 2011), it was found that 61 of these companies were potentially engaged in tax evasion activities, thus the success of the enactment could not be accurately measured. These companies incorporated tax strategy, which lowered the number of related party transactions subject to unfair related party transactions taxation by using special provisions available in various tax treaties. This meant that due to the complexities involved in international taxation and the certain loopholes present in various tax treaties, the government policy cannot be completely fulfilled.
The contributions of this study are as follows. First, his study is the first to review the effects of the unfair related party transactions tax law and its impact on the effected taxpayers. It analyzes the taxable amount at the time of enactment and assessment to indirectly determine the existence of entities actually engaged on such planning activities.
Second, this study reviewed the publicly available information of the 61 companies that were potentially involved in tax evasion activities and classified them into 11 types. Through this classification allowed for the understanding of the type of plans being undertaken and the resulting tax effects. This study is also the first to clearly classify these planning costs as non-deductible expenses from tax perspectives.