法人稅制度의 進化論的 接近

Abstract

This research approached the enactment and the development process of Korean corporate tax law on the perspective of evolution theory. The analysis showed that the evolution process of Korean corporate tax law had its unique evolution process by adapting and responding to the environment change of domestic and international dimension. Flowing of such evolution process had characteristics with variableness and unchangeability according to economic development, and the process sometimes had historical evolution with political change. Even after recovery from Japan's colonial control, Korean autonomy government had much struggle to make a fund for the economic development projects via Korean Civil War, the April 19th Revolution, and the May 16th military uprise. Because of tax peculiarity, the essential inner dimensions of taxable factors have not been changed while outer dimensions which are process dependable taxable factors have been extended despite of drastic variation. The extension of outer dimension in corporate tax law may be explained with the necessity of financial expansion accordingly to the growth of national economic scale and the complication of business environment. Therefore, the more taxable objects and extension of tax obligations , and the bigger tax standard of assessment and the outer dimension of corporate tax law is consequentially has been extended. Drastic variation has occurred every year. That is, the drastically increased financial demand due to the financial expansion and corporate environment change caused to secure enough financial resource every year. As an example, the tax payment obligator is regulated at clause 5 in 2006's corporate tax law while it was regulated at clause 1 in 1949's corporate tax law. Caluse 2, 3, 64, 86, 97, and 102 are related to the tax payment obligation. The change of business environment is the main reason for the outer extension of tax payment obligation. In summary, the characteristics of evolution of corporate tax law are as following. First, the evolution of corporate tax law has characteristic path dependency. The connotation of taxation factor is path dependent. Second, evolution of corporate tax law is repeating change and variation by reflecting Korean economic development. The corporate tax law is also repeatedly changing and varying according to the political environment change.