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기업의 도산 관련 조세제도에 관한 연구(A study on the tax syxtem related to corporate bankruptcy)

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  • 기업의 도산 관련 조세제도에 관한 연구(A study on the tax syxtem related to corporate bankruptcy)
  • 김완석; 정지선
  • 한국조세연구원


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Title 기업의 도산 관련 조세제도에 관한 연구(A study on the tax syxtem related to corporate bankruptcy)
Similar Titles
Material Type Reports
Author(Korean)

김완석; 정지선

Publisher

서울:한국조세연구원

Date 2010-11
Pages 174
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

Corporate bankruptcy includes both the rehabilitation procedure aiming to achieve rehabilitation of a corporation which is in financial ruin but can rehabilitate and the bankruptcy procedure in which properties of a corporation which is in financial ruin and can not rehabilitate are realized and disposed. Corporate bankruptcy is governed by the Debtor Rehabilitation and Bankruptcy Act.
The main part of a bankrupt corporation rehabilitation plan involves the debt restructuring in which a huge amount of debt is liquidated and the corporation continues under a new business structure and financial structure. But since the passive method in which existing shareholders and management are maintained and some debts are exempted while others are allowed an extended due date still has the risk that such corporation becomes bankrupt again, an active rehabilitation method using M&A, etc. are generally adopted. In such bankruptcy process, various tax issues such as taxation of debt-exempted earnings, taxation of asset capital gains in reorganization, succession of tax loss carryforwards and handling of tax claims in the bankruptcy procedure or rehabilitation procedure occur. (The rest omitted)