논문 국내 국내전문학술지(KCI급) 한국과 중국의 법인격부인 법리의 비교연구
- 학술지 구분 국내전문학술지(KCI급)
- 게재년월 2016-03
- 저자명 권기정
- 학술지명 JOURNAL OF CHINA STUDIES
- 발행처명 중국연구소
- 발행국가 국내
- 논문언어 한국어
- 전체저자수 2
홈페이지논문 초록 (Abstract)
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 direction s for Korea and China. Except the environment difference between Korea and China, the applica tion conditions of the piercing corporate veil on commercial law and tax law are also quite different between two countries. Those diffe rences must be put into the consideration when applying the theory on tax law. It’s necessary to notice that the relationship between the theory a nd principles of actual taxation, the relationship with the second tax obligation of oligopolistic stockholders, the relationship b etween the theory and tax heaven and the abuse of the theory when app lying the theory on tax law. And the principles of the piercing corpo rate veil on tax law should be focused as the court can apply the rules to deal with the specific situation flexibly.