KCI등재후보
세법상 임원개념 및 해석에 의한 확대적용가능성- 법인세법 시행령 제43조와 44조를 중심으로 - = Some Issues Regarding Extended Application of Meaning of Director in the Tax Law by the Administrative Agency
저자
김재승 (전남대학교)
발행기관
학술지명
권호사항
발행연도
2008
작성언어
Korean
주제어
등재정보
KCI등재후보
자료형태
학술저널
수록면
469-490(22쪽)
제공처
소장기관
In general, the current Corporation Tax Law (CTL) permits as deductible expenses
for tax purposes the entity's expenditures paid to its personnel if they are
related to its business activities regardless of whether they are paid to a director or
an employee. However, the current CTL distinguishes a director from an employee
in the disfavor of the payment to a director. Thus, some expenditures related to a
director must satisfy conditions prescribed in the laws or the ministerial decrees for
deductible expenses. Among them the bonuses and severance payments to a
director are most important because they are most frequently in conflict between
tax payers and tax authorities. Accordingly, the exact meaning of a director and the
range of its meaning should be provided.
Article 43 and 44 of the present Presidential Decree of the CTL set forth
deductible bonuses and severance payments to a director. But only Article 43 states
the definition of a director. Thus, one issue is whether the definition of Article 43
on director can be applicable to Article 44. The prior Presidential Decree of the
CTL had an article prescribing the definition of a director, which was applicable
for both bonuses and severance payments of a director in common.
However, today the tax authorities interpret and apply the meaning of a director
in Article 44 as the same meaning as in Article 43 even though the former has no
definition of a director. For this reason, whether this practice of the tax authorities
can be acceptable is in dispute under the principle of ‘no taxation without
representation’, in which important conditions for the tax assessment shall be prescribed in a statute law or in a ministerial decree according to delegation of the
National Assembly.
The Korean Supreme Court has interpreted and applied the tax law rigidly
within the meaning of a word of the law. A majority of scholars also side with the
Court's position. On the other hand, some scholars contend the majority while they
are arguing that analogical or extended interpretation in the tax law can be permissible.
The Supreme Court has been consistent with strict interpretation of the tax law
seemingly, but in reality the Court, when equal protection or fair dealing is
required, has applied the tax law flexibly, allowing teleological or, even analogical
or extended interpretation. The analysis of the Court's rulings shows that this
flexible interpretation may be tolerable when the result of the lenient application is
reasonable considering all the facts and circumstances, and unless stability and
predictability of the law are impaired.
Under the said analysis of the Court's rulings, since the director in Article 44
of the Presidential Decree meets the conditions for flexible application of the tax
law, the definition of the director in Article 43 may be acceptable as a standard for
interpretation of the meaning of the director in Article 44.
Although the interpretation of tax authorities can be permissible, the definition
of the director in Article 44 should be stipulated in writing to secure stability and
predictability of the law.
In general, the current Corporation Tax Law (CTL) permits as deductible expenses
for tax purposes the entity's expenditures paid to its personnel if they are
related to its business activities regardless of whether they are paid to a director or
an employee. However, the current CTL distinguishes a director from an employee
in the disfavor of the payment to a director. Thus, some expenditures related to a
director must satisfy conditions prescribed in the laws or the ministerial decrees for
deductible expenses. Among them the bonuses and severance payments to a
director are most important because they are most frequently in conflict between
tax payers and tax authorities. Accordingly, the exact meaning of a director and the
range of its meaning should be provided.
Article 43 and 44 of the present Presidential Decree of the CTL set forth
deductible bonuses and severance payments to a director. But only Article 43 states
the definition of a director. Thus, one issue is whether the definition of Article 43
on director can be applicable to Article 44. The prior Presidential Decree of the
CTL had an article prescribing the definition of a director, which was applicable
for both bonuses and severance payments of a director in common.
However, today the tax authorities interpret and apply the meaning of a director
in Article 44 as the same meaning as in Article 43 even though the former has no
definition of a director. For this reason, whether this practice of the tax authorities
can be acceptable is in dispute under the principle of ‘no taxation without
representation’, in which important conditions for the tax assessment shall be prescribed in a statute law or in a ministerial decree according to delegation of the
National Assembly.
The Korean Supreme Court has interpreted and applied the tax law rigidly
within the meaning of a word of the law. A majority of scholars also side with the
Court's position. On the other hand, some scholars contend the majority while they
are arguing that analogical or extended interpretation in the tax law can be permissible.
The Supreme Court has been consistent with strict interpretation of the tax law
seemingly, but in reality the Court, when equal protection or fair dealing is
required, has applied the tax law flexibly, allowing teleological or, even analogical
or extended interpretation. The analysis of the Court's rulings shows that this
flexible interpretation may be tolerable when the result of the lenient application is
reasonable considering all the facts and circumstances, and unless stability and
predictability of the law are impaired.
Under the said analysis of the Court's rulings, since the director in Article 44
of the Presidential Decree meets the conditions for flexible application of the tax
law, the definition of the director in Article 43 may be acceptable as a standard for
interpretation of the meaning of the director in Article 44.
Although the interpretation of tax authorities can be permissible, the definition
of the director in Article 44 should be stipulated in writing to secure stability and
predictability of the law.
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