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
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In this study authors made research into the origin of the term “resident” in the Korean income tax law and in-depth analysis of its conceptual components. The historic circumstances of each country, from which Korea imported tax law systems, reflected in the build-up and interpretation of the “resident” concept in each country’s tax laws, which accordingly resulted in significant variations.
Basically the concept of “resident” is a fundamental tool concept used for the allocation of taxable objects among tax sovereignties. Now it seems that we are on the way towards gradual integration of national sovereignties, one of which symptoms we may find in the phenomenal free trade agreements. Against these trends, we may legitimately try to reconsider the role of the resident “concept”. If the fiscal integration among nations reach such a level as we may find in the states belonging to the same federal government, the source approach may be adopted and the “resident” concept lose its importance eventually. However, the current situation in each sovereignty shows prevalence of the residence approach over the source approach, which generally do not go well with the hectic economic activities of private businesses across borders.
In this regard, the authors suggest that the provision on “resident” concept in the Korean income tax law have to be amended as follows.
Firstly, “home(jugeo)” concept has to be used instead of “permanent address(juso)” as a key component of the “resident” concept. This will eliminate the uncertainty from the concepts “occupation”, “family” and “property” which comprises the “resident” concept under the current income tax law.
Secondly, the “half year rule” has to be introduced instead of “abode(geoso)” concept, which requires apparently one year stay in Korea. The provision of current one year rule produces not a few legal conflicts due to its ambiguity. Many practitioners believe even a stay less than a half year will cause a foreigner to be regarded a resident in Korea. A simple half year stay rule will improve the income tax law in terms of enhancing certainty as well as preventing anti-avoidance.
Basically the concept of “resident” is a fundamental tool concept used for the allocation of taxable objects among tax sovereignties. Now it seems that we are on the way towards gradual integration of national sovereignties, one of which symptoms we may find in the phenomenal free trade agreements. Against these trends, we may legitimately try to reconsider the role of the resident “concept”. If the fiscal integration among nations reach such a level as we may find in the states belonging to the same federal government, the source approach may be adopted and the “resident” concept lose its importance eventually. However, the current situation in each sovereignty shows prevalence of the residence approach over the source approach, which generally do not go well with the hectic economic activities of private businesses across borders.
In this regard, the authors suggest that the provision on “resident” concept in the Korean income tax law have to be amended as follows.
Firstly, “home(jugeo)” concept has to be used instead of “permanent address(juso)” as a key component of the “resident” concept. This will eliminate the uncertainty from the concepts “occupation”, “family” and “property” which comprises the “resident” concept under the current income tax law.
Secondly, the “half year rule” has to be introduced instead of “abode(geoso)” concept, which requires apparently one year stay in Korea. The provision of current one year rule produces not a few legal conflicts due to its ambiguity. Many practitioners believe even a stay less than a half year will cause a foreigner to be regarded a resident in Korea. A simple half year stay rule will improve the income tax law in terms of enhancing certainty as well as preventing anti-avoidance.
목차
Ⅰ. 서론
Ⅱ. 기본이론과 외국례
Ⅲ. 우리의 규정
Ⅳ. 현행 규정의 재고찰
Ⅴ. 결론
〈참고문헌〉
〈Abstract〉
참고문헌 (11)
참고문헌 신청
1. [학술지(정기간행물)] - 掘口和哉 / 1997 / 明治三二年の所得税法改正の立法的沿革 / 税大論叢 (28)
2. [학술지(정기간행물)] - 金子宏 / / 租税法における所得概念の構成（二） / 法学協会雑誌 85 (9) : 36 ~
3. [학술지(정기간행물)] - 牛米努 / 2007 / 明治20 年所得税法導入の歴史的考察 / 税大論叢 (56)
4. [학술지(정기간행물)] - 原武彦 / 2010 / 非居住者課税における居住性判定の在り方 －出国税（Exit Tax）等の導入も視野に入れて－ / 税大論叢 (65)
5. [학술지(정기간행물)] - 原省三 / 2007 / 国際課税のあり方と今後の課題について －最近の国際課税に関する諸問題（国際的租税回避等）を踏まえた我が国の国際課税の基本的な考え方の検証 / 税大論叢 (54)
2. [학술지(정기간행물)] - 金子宏 / / 租税法における所得概念の構成（二） / 法学協会雑誌 85 (9) : 36 ~
3. [학술지(정기간행물)] - 牛米努 / 2007 / 明治20 年所得税法導入の歴史的考察 / 税大論叢 (56)
4. [학술지(정기간행물)] - 原武彦 / 2010 / 非居住者課税における居住性判定の在り方 －出国税（Exit Tax）等の導入も視野に入れて－ / 税大論叢 (65)
5. [학술지(정기간행물)] - 原省三 / 2007 / 国際課税のあり方と今後の課題について －最近の国際課税に関する諸問題（国際的租税回避等）を踏まえた我が国の国際課税の基本的な考え方の検証 / 税大論叢 (54)
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UCI(KEPA) : I410-ECN-0101-2013-329-003176480