Earticle

초록

영어

There are various ways to revitalize a company. Among such ways, this paper deals with the issue of gift tax imposed in connection with the acquisition of new shares of a company undergoing rehabilitation procedures as well as an ordinary company. The issue of gift tax arises because the issue price calculated by a company is different from the appraised price. The person who acquires new stocks must pay gift tax if the price of the new stock appraised by the National Tax Service as of the payment date, is higher than the issue price calculated by the company. As such, the person who acquires new stocks may be obligated to pay gift tax even if he or she could not have anticipated the rise of the appraisal price, at that time he or she had applied for the shares. Fortunately, the National Tax Service has not yet imposed gift tax on the acquirer of new stocks of a company undergoing rehabilitation procedures, unless there were any special reasons. If the National Tax Service imposes gift tax on the person who acquires new stocks of a company undergoing rehabilitation procedures, he or she would be hesitant to acquire new stocks, which would be against the purpose of the corporate rehabilitation system. On a related issue, gift tax is not imposed when a company issues new stocks through public offering, even if the appraisal price is higher than the issue price, since it is considered that the issue price had been determined by open competition. There is doubt on whether it is in line with public sentiment to impose gift tax by reason of such difference in price. In fact, there were many disputes between the acquirer of stocks and the tax office due to such issue, and many taxpayers have filed an objection regarding the problem. I think that it is not appropriate to impose gift tax on all cases when there is a difference in price. Rather, if the taxpayer can verify that he or she could not have anticipated that the appraisal price would become higher than the issue price at the time of application of shares, the National Tax Service should annul the imposition of gift tax which was imposed based on the assumption that the difference in price constitutes a gift.

목차

I. 서설
 II. 증여의 의미
 III. 주식평가방법과 관련된 증여세 과세 문제
 IV. 주식발행방법과 관련된 증여세 문제
 V. 결론
 참고문헌
 Abstract

키워드

저자

• 류성현 [ RYU SEONG HYEON | 서울지방국세청 사무관/변호사 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  회생법학 [Korean Law Review for Rehabilitation and Bankruptcy]

• 간기

  반년간

• pISSN

  2093-6923

• 수록기간

  2010~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 360 DDC 340