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Kyue Taek Kim

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최신 조세 예규 분석

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By Wan Choi, Chang Chu, Jeong Jun Kim, Hyeon Do Jeong, Hyeon Su Jeong, Kyue Taek Kim
| Lexology Verified
 Find out more about Lexology or get in touch by visiting our About page. Register To view this article you need a PDF viewer such as Adobe Reader. If you can't read this PDF, you can view its text here. Go back to the PDF . South Korea June 3 2024 Ⅰ. 법인세법상 적격현물출자에 해당하는지 여부는 별도로 사업자 등록된 공동사업장이 아닌 법인인 공동사업자 를 기준으로 판단하여야 한다는 해석이 나왔다. 국세청은 ‘내국법인과 내국법인이 공동사업장(개인사업자 등록)을 운영하는 경우로서, 해당 공동사업장의 운 영으로 발생한 자산·부채가 다른 법인에 현물출자된 경우, 해당 현물출자가 「법인세법」 제47조의2 제1항 각 호의 요건을 충족하는지 여부는 해당 내국법인을 기준으로 판단하는 것’이라고 해석하였다.
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