법인의 사업용 부동산 양도방식과 조세부담 분석

법인의 사업용 부동산 양도 방식별 조세 부담을 비교했다.

This Study is to analyze the effect that differential taxation will exert to firm's property acquisition method into three types; namely, Direct Acquisition Method, Stock Acquisition Method after establishing affiliated company and Asset Backed Security Issuing Method, and then of analyzing its respective imposition of taxes. As there is almost never preceding study as to this kind of analysis, this study has suggested a model of decision rule to be able to select the most advantageous cash flow on strategic aspect of the company against taxation. In view of analysis for cash flow per each method, difference of taxation will occur as per its acquisition method.

Stock Acquisition Method will raise the matter for double taxation in case net profit of affiliated company is dividended to parent company(buyer). As for Asset Backed Security Issuing Method, no double taxation will be imposed even if net profit after taxation of SPC is dividended to buyer(parent company), and acquisition tax and registration tax will be reduced and exempted on the point of acquisition of property, and furthermore, this method will bestow an advantage in raising early acquisition fund of property with ease by means of converting property into securities.