earticle

영어

This paper compares disregarding corporate entity in law between Korea and China. Especially this study investigates the problems of adopting disregarding corporate entity in tax law and suggests policy directions for Korea and China. Except the environment difference between Korea and China, the application conditions of the piercing corporate veil on commercial law and tax law are also quite different between two countries. Those differences must be put into the consideration when applying the theory on tax law. It’s necessary to notice that the relationship between the theory and principles of actual taxation, the relationship with the second tax obligation of oligopolistic stockholders, the relationship between the theory and tax heaven and the abuse of the theory when applying the theory on tax law. And the principles of the piercing corporate veil on tax law should be focused as the court can apply the rules to deal with the specific situation flexibly.