지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Following a decision made on dividends to stockholders by the regular general stockholders' meeting in accordance with Commercial Act, Article 426. Clause One, the company has made a corporate tax report having entered the dividends into the statement of appropriations of retained earnings (a plan) as a surplus subject to further appropriation. However, sometime later, a provisional stockholders' meeting was called because of worsening company's financial situation, and in this provisional stock-holders' meeting, a resolution was newly made in order to cancel the dividends to stockholders which was resolved previously in the regular general stockholders' meeting.
In this case, the National Tax Office ruled that:
"In case that when the retained earnings have been decided as dividends (dividend income) pursuant to the provisions of Commercial Act, Article 462. Clause One by the resolution of the regular general stockholders' meeting, and sometime later, although the provisional stockholders' meet-ing has cancelled the dividend income which was decided in the previous regular general stockholders' meeting with unanimous decision, and when the corporation concerned has not paid the dividends within three months from the date of resolution for appropriation of the surplus pursuant to Income Tax Act, Article 132. Clause One, the dividends then shall be subject to withhold tax at source in accordance with the Act on Real Name Financial Transactions and Guarantee of Secrecy, Addenda, Article 12 (Act No. 5493 as of December 31. 1997), having considered that this dividend income shall be paid on the last day of the third month."
However, this authoritative interpretation adopted by the National Tax Office may arouse further disputes.
Specifically, it is not clear if they are interpreting the regular general stockholders' meeting and the provisional stockholders' meeting basically differently in the respect of resolving agenda pursuant to Commercial Act. And, in line with this, it is also not clear that on what basis the National Tax Office denies the effects of resolution, as expressed in the above authoritative interpretation they adopted, although there is a resolution in the provisional stockholders' meeting that will reverse the matter that already decided in the regular general meeting.
Therefore, it is pointed out that the above authoritative interpretation adopted by the National Tax Office will not only bring about mis-understanding in interpreting the pertinent provisions of Commercial Act, but also that it will arouse problems in view of legislative interpretation of tax law by breaching the principle of real taxation.
In this paper, the researcher should like to conduct the study in two directions.
First of all, among the aforementioned two concerns, in order to dissipate the possibility of misunderstanding in view of the provisions pre-scribed in Commercial Act, as well as in the respect of legislative interpretation thereof, which falls into the former case, beginning with a collective study on the stockholders' meeting, the researcher should like to identify clearly what the institutional differences between the regular general stockholders' meeting and the provisional stockholders' meeting there are. and also what the effects of such resolutions are when the provisional stockholders' meeting has resolved in order to change or revoke a resolution made by the regular general stockholders' meeting with close reviews concentrating on the relevant topics.
Next, based on the results therefrom. with regard to the second issue as in the aforementioned subjects concerned with the authoritative interpretation adopted by the National Tax Office, the researcher will investigate basically whether this interpretation will violate the principle of real taxation from the viewpoint of tax law or not, and if the case can be interpreted differently, the researcher is to present a right direction for interpretation thereof in order to correct wrongs in view of the positive tax laws (authoritative interpretation adopted by the National Tax Office) by exerting efforts to find solutions through interdisciplinary researches.
In this case, the National Tax Office ruled that:
"In case that when the retained earnings have been decided as dividends (dividend income) pursuant to the provisions of Commercial Act, Article 462. Clause One by the resolution of the regular general stockholders' meeting, and sometime later, although the provisional stockholders' meet-ing has cancelled the dividend income which was decided in the previous regular general stockholders' meeting with unanimous decision, and when the corporation concerned has not paid the dividends within three months from the date of resolution for appropriation of the surplus pursuant to Income Tax Act, Article 132. Clause One, the dividends then shall be subject to withhold tax at source in accordance with the Act on Real Name Financial Transactions and Guarantee of Secrecy, Addenda, Article 12 (Act No. 5493 as of December 31. 1997), having considered that this dividend income shall be paid on the last day of the third month."
However, this authoritative interpretation adopted by the National Tax Office may arouse further disputes.
Specifically, it is not clear if they are interpreting the regular general stockholders' meeting and the provisional stockholders' meeting basically differently in the respect of resolving agenda pursuant to Commercial Act. And, in line with this, it is also not clear that on what basis the National Tax Office denies the effects of resolution, as expressed in the above authoritative interpretation they adopted, although there is a resolution in the provisional stockholders' meeting that will reverse the matter that already decided in the regular general meeting.
Therefore, it is pointed out that the above authoritative interpretation adopted by the National Tax Office will not only bring about mis-understanding in interpreting the pertinent provisions of Commercial Act, but also that it will arouse problems in view of legislative interpretation of tax law by breaching the principle of real taxation.
In this paper, the researcher should like to conduct the study in two directions.
First of all, among the aforementioned two concerns, in order to dissipate the possibility of misunderstanding in view of the provisions pre-scribed in Commercial Act, as well as in the respect of legislative interpretation thereof, which falls into the former case, beginning with a collective study on the stockholders' meeting, the researcher should like to identify clearly what the institutional differences between the regular general stockholders' meeting and the provisional stockholders' meeting there are. and also what the effects of such resolutions are when the provisional stockholders' meeting has resolved in order to change or revoke a resolution made by the regular general stockholders' meeting with close reviews concentrating on the relevant topics.
Next, based on the results therefrom. with regard to the second issue as in the aforementioned subjects concerned with the authoritative interpretation adopted by the National Tax Office, the researcher will investigate basically whether this interpretation will violate the principle of real taxation from the viewpoint of tax law or not, and if the case can be interpreted differently, the researcher is to present a right direction for interpretation thereof in order to correct wrongs in view of the positive tax laws (authoritative interpretation adopted by the National Tax Office) by exerting efforts to find solutions through interdisciplinary researches.
#定期株主總會
#臨時株主總會
#召集時期說
#議題內容說
#計算書類의 承認議題
#稅法上의 解釋構造의 限界
#general stockholders' meeting
#provisional stockholders' meeting
#a theory of the convocation
#a theory of the subject for the convocation
#the approval subject of calculationg documents
#the limitation of interpretation structure for tax law
목차
Ⅰ. 問題의 提起
Ⅱ. 理論的 背景
Ⅲ. 定期株式總會의 決議案에 대한 臨時株主總會의 變更ㆍ取消決議案의 效力
Ⅳ. 稅法上 解釋構造에 관한 檢討
Ⅴ. 結論
참고 문헌
〈Abstract〉
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