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    법인세 적격분할요건 중 법인세법 시행령 제82조의2 2항 2호의 해석

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    댓글 댓글 31건   조회Hit 2,121,897회   작성일Date 22-08-18 16:55

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    Q. 적격분할요건 중 법인세법 시행령 제82조의2 2항 2호의 해석 


    A. 법인세법 제46조 3항에서 임대업주업등 법인에 대해서는 적격분할로 보지 아니하고 동법시행령 제82조 2항에서는 승계자산의 비중 중 부동산가액(토지,건물)이 80%이상인 사업부문은 적격분할에서 제외하고 있습니다. 이때 부동산비율 산정 시 분할법인으로부터 승계한 사업용 자산가액에는 분할일 현재 3년 이상 계속하여 사업을 경영한 사업부문이 직접 사용한 자산으로서 토지, 건물은 제외하도록 규정되어 있으나 분자인 부동산 가액에서 제외한다는 규정이 없습니다.

    이와 관련하여 2014년 기재부 개정세법 해설상의 입법 취지를 보면 당시 개정세법에서 3년 이상 사업용 자산을 부동산 등 비율 계산시 제외하도록 하고 있습니다. 특히, 괄호 안의 3년 이상 사용한 사업용 자산을 제외하는 규정은 동 자산을 일반적인 부동산에 비해 세무상 유리한 취급을 하려는 목적이므로, 분모에서만 제외하게 되면 납세자에게 오히려 불리하게 작용하므로 분모에서만 제외할 수 없고 분자에서도 제외하여야 한다고 판단됩니다.


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