earticle

영어

In the present study, several forms of company split systems such as division of several independent business sectors that a company having a plural of business sectors as a means of corporate organization’s reorganization for strengthening a domestic and overseas competitive edge of an enterprise are equipped with a law system as a provision system of the Commercial Law, but a lot of portions of the company split system is applying the company merger regulations in the actual application, and the (Analysis of corporate accounting standards, etc. 49～55)is separately enacted in the split accounting according to the company split and the split accounting is also made to be independently accounted and book-kept consistently and uniformly like merger accounting. The present study states the content and the cases of detailed accounting treatment of an enterprise according to the company split form and researches on how the accounting treatment’s content of split company, etc. was changed to a financial situation and indicated by mentioning cases in a way that compares financial statements of a company before split and a company after split, and also, mentioned the financial treatment content of the current commercial law according to its split, a succession range of assets and capital according to it and the detailed accounting treatment content about rights of trade, etc. that the split company, etc. appropriated according to its split. But, detailed research cases about corporate accounting treatments according to the split form in the commercial law were stated, and the necessity of more detailed accounting treatment criteria, etc. about split accounting are being required because it has been not long since introduction of the company split system, and the portion about it is applied to the merger accounting regulations and processed as its many portions are not unprepared realistically. As the liquidation income about unrealized profit during a business year about assets and capital transfer of a company before split according to its split in a split form is generated in a taxation system according to corporate split, there is a possibility that the split is avoided and delayed if the corporation tax about the liquidation income is taxed. Therefore, a special taxation system about it and a special taxation system about calculation of the liquidation income amount are set in the corporation tax law, and also, when certain requirements of assets taxable gains due to assets conveyance of a company before split are satisfied in the physical division, several forms of deferred taxation systems such as inclusion of its certain amount into a loss of money, etc. are set. The content of several commercial laws and corporate tax laws according to appropriation of split loss from the difference of quotation and rights of trade was stated in a case of a company after split with several forms of a special taxation system such as deferred taxation about split profit and split evaluation profit according to its split. Also, the succession of assets and debt, etc. according split of a company before split, its range and its evaluation method, etc. of a company after split was stated, and the taxation content and the special taxation system’s content about calculation of fictional income from dividends regarding shareholders of a company before split according to corporate split were also stated in detail. Many tax incentive items according to the company split are prescribed in the corporate tax law and the tax incentive limitation law, etc. in a range of not hampering equity of taxation to smoothly support the company split in a taxation system according to the company split. Accordingly, the present study discoursed upon detailed research cases about corporate accounting treatments according to the split form in the commercial law, and suggested the necessity of more detailed accounting treatment criteria, etc. about split accounting because it has been not long since introduction of the company split system, so the portion about it is applied to the merger accounting regulations and processed as its many portions are not unprepared realistically. Also, a company before division or a company after division according to a split form and the taxation content of shareholders included to it were discoursed upon a taxation system according to the corporate division, but it is judged that there is necessity that regulates more taxation incentive items than the present as long as intentional tax avoidance of an enterprise is not carried out and equity of taxation is not hampered, so that the company split is not hampered because of a tax burden according to the division if the company split is simply organizational change due to part of corporate restructuring for management efficiency.

한국어

본 연구는 기업의 대내외 경쟁력 강화를 위한 기업 조직 개편의 수단으로서 복수의 사업부문을 가진 회사가 여러 개의 독립된 사업부문으로 나누어지는 등의 여러 형태의 회사분할제도가 상법상의 법규체계를 갖추고 있다. 다만, 실제 그 적용에 있어서는 회사분할제도의 많은 부분이 회사합병 규정을 준용하여 적용되고 있다가 회사분할에 따른 분할회계제도가 ｢기업회계기준 등의 해석, 49-55｣을 별도로 제정하여 분할회계도 독자적으로 합병회계와 같이 일관성 있고 통일적으로 회계 경리하도록 하였다. 또한, 회사분할에 따른 과세체계에 있어서도 회사의 분할을 원활히 지원하기 위하여 과세의 공평이 저해되지 않은 범위 내에서 법인세법과 조세특례제한법 등에서 회사분할에 따른 많은 조세특례사항을 규정하고 있다. 본 연구는 상법상의 분할 형태에 따른 회사의 회계적 처리에 대하여 구체적인 연구 사례를 들어 논술하였으나 회사분할 제도가 도입된 지 얼마되지 않아서 현실적으로는 많은 부분이 미비되어 있어 그에 대한 부분을 합병회계규정을 준용하여 처리하고 있는 현실에 있으므로 분할회계에 대한 보다 더 구체적인 회계처리 기준 및 해석 등이 분할 형태별로 규정될 필요성이 제기된다. 또한 기업분할에 따른 과세체계에 대하여도 분할 형태별로 분할전회사, 분할후회사 및 그에 속한 주주의 과세 체계에 대하여 논술하였다. 기업분할이 경영효율화를 위한 기업구조조정의 일환으로 인한 조직변경이라면 분할에 따른 조세부담 때문에 회사분할이 저해되지 않도록 기업의 의도적인 조세회피가 이루어 지지 않고 과세공평을 저해하지 않는 한 기업구조조정을 적극적으로 지원한다는 의미에서 현재보다도 더 많은 과세특례사항을 규정할 필요성이 있는 것으로 판단된다.